26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Corporations exempt from tax. 1.1502-100... Corporations exempt from tax. (a) In general—(1) Computation of tax liability. The tax liability for a consolidated return year of a group of two or more corporations described in section 1504(e) which are exempt...

Five-Year Budget Projections: Fiscal Years 1981-1985. A Report to the Senate and House Committees on the Budget. Part II.

DTIC Science & Technology

1980-02-01

income tax structure also do not respond proportionally to inflation. There is, however, no agreed-upon method of indexing the corporate income tax to...including changes in the investment tax credit, accelerated depreciation, reductions in the corporate income tax rate, and a decrease in corporate...1985. Oil Price Decontrol and the Corporate Income Tax Under normal circumstances, corporate income taxes might be expected to increase at about the

The American Law Institutes Reporter’s Study of Corporate Tax Integration: A Critique

DTIC Science & Technology

1994-02-14

retains current corporate income tax as a withholding mechanism for payment of the shareholder level tax, as a measure to ensure compliance, and as a...the burden of the corporate income tax will fall only on retained earnings." The immediate result of this method is more cash in hands of the...would convert the corporate income tax into a withholding mechanism for an ultimate tax on corporate source income at the shareholder level.9 Professor

Considering the health care entity C corporation conversion to tax pass-through entity status.

PubMed

Reilly, Robert F

2012-01-01

The double taxation of C corporation income from operations and from the ultimate sale of its assets makes the C corporation an inefficient tax status for many health care entities. At the time of this writing, the changes in the federal tax law that are scheduled to take effect in 2013 will increase this level of double-taxation inefficiency. The owners of a C corporation practice can avoid the C corporation status tax inefficiency by converting the practice to either (1) S corporation status or (2) LLC status. The conversion of the health care C corporation to an S corporation may be accomplished without a current tax cost. However, the conversion of a health care C corporation to an LLC status can result in a current tax at both the corporation level and the shareholder level. Nonetheless, the current conversion tax cost may be less than the future tax cost (1) of operating the practice as a C corporation and incurring double taxation at what may be higher tax rates or (2) of incurring the higher tax cost (or reduced price) on the ultimate disposition of the practice assets and the attendant double taxation of the appreciation in the value of the practice assets. Since individual income tax rates on qualifying dividends from C corporations and on capital gains are currently at very low rates, this may be a good time for C corporation practice owners to consider the costs and benefits of a conversion to either S corporation status or LLC status. The practice owners should consult with their accounting, legal, and valuation advisors in order to consider all of the costs and benefits of a possible corporate tax status conversion. An estimation of both the costs and benefits of the corporate tax status conversion depends on the concluded fair market values of the medical practice, dental practice, or other health care entity assets. And, that practice asset appraisal should encompass all of the practice assets, both tangible assets and intangible assets.

26 CFR 1.1442-1 - Withholding of tax on foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... governments, international organizations, foreign tax-exempt corporations, or foreign private foundations, see... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Withholding of tax on foreign corporations. 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign...

Choosing the Discount Rate for Defense Decisionmaking.

DTIC Science & Technology

1976-07-01

a weighted average of the after-personal-income-tax rate of return to savers and the pre- corporate - income - tax cost of capital. Stockfisch calcu].ates...occurs between the corporate and noncorporate sector. Many economists assume 100 percent shifting of the corporate income tax , so if the corporate ...capital is a weighted average of the after-personal-income-tax rate of return to savers and the pre- corporate - income - tax cost of capital. Stockfisch

The Discount Rate for Defense Decisionmaking: Some New Considerations,

DTIC Science & Technology

1978-11-01

the pre- corporate - income - tax cost of capital. Stockfisch calculates the pre-tax rate of return in several corporate sectors and takes a weighted average...economists assume 100 percent shifting of the corporate income tax , so if the corporate income tax is 50 percent, then the rate of return in the

CHOOSING A FORM OF BUSINESS ORGANIZATION.

DTIC Science & Technology

Contents: Non-tax considerations in the choice of business form Tax considerations in the choice of a form of business association Tax control and...choice of business form Subchapter S corporations (Int. Rev. Code of 1954, paragraphs 1371-77), permitting shareholders of small business corporations...to be taxed directly on the corpora tion’s earnings rather than have the corporation taxed as an entity at normal corporate rates Choice of business

Daily Report, Supplement, East Europe.

DTIC Science & Technology

1993-06-29

corporate income tax , which the finance minister has promised, will have no economy-stimulating effect whatsoever. [J.E.] In your opinion, will it...not followed the more optimistic forecasts. But the cut in the rate of corporate income tax , and in the case of individual income tax the higher... corporate income tax will probably fall short of the estimate. Momentarily, rev- enue from corporate income tax is higher this year than it was

IRS’ Administration of the Crude Oil Windfall Profit Tax Act of 1980.

DTIC Science & Technology

1984-06-18

because the windfall profit tax is deductible on both individual and corporate income tax returns and thus reduces the producer’s income tax liability...examinations generally are about 3 years more current than corporate income tax examinations, cross-tax-year coordina- - S . tion is needed to avoid...annual individual or corporate income tax return. In any case, taxpayers summarize the supporting net income limitation calculation on Form 6249

26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2011 CFR

2011-04-01

... determined after reduction by any income, war profits, or excess profits taxes imposed on or with respect to... foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable years of... of a foreign corporation for foreign income taxes paid with respect to accumulated profits of taxable...

An Analysis of the President’s Budgetary Proposals for Fiscal Year 1985

DTIC Science & Technology

1984-02-01

year extension of the Targeted 3obs Tax Credit (T3TC), which provides corporate income tax reductions to hire certain jobless and generally low-skilled...III-3). CBO’s projection of lower corporate income tax revenues attributable to a lower projection of corporate profits (before tax and before...between CBO and Administration corporate income tax estimates through 1987, and it accounts for more than the total difference for 1988 and 1989

26 CFR 1.6012-2 - Corporations required to make returns of income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Corporations required to make returns of income... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Tax Returns Or Statements § 1.6012-2 Corporations... business income and to certain foreign corporations, respectively, every corporation, as defined in section...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 301.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Required use of magnetic media for corporate... Returns Returns and Records § 301.6011-5 Required use of magnetic media for corporate income tax returns. (a) Corporate income tax returns required on magnetic media—(1) A corporation required to file a...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of the Tax Reform Act of 1986. See §§ 1.902-3, 1.902-4 and 1.964-1. (iii) Foreign income taxes... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

Taxation of income of multinational corporations: the case of the United States petroleum industry

DOE Office of Scientific and Technical Information (OSTI.GOV)

Jenkins, G.P.; Wright, B.D.

1975-02-01

While U.S. petroleum corporations pay no U.S. tax on foreign income, they received in the 1969-1972 period a rate of return on foreign investment comparable to domestic corporate investments. The present U.S. tax system allows tax credits from one foreign country to offset U.S. taxes from foreign income, with the result that the U.S. receives virtually no corporate income tax from foreign petroleum investments. The multinational corporations use transfer pricing to shift profits between countries so that tax liabilities will be minimized. Loss of revenue to consumer countries due to transfer pricing is estimated at $205 million in 1966 andmore » $240 million in 1970. (19 references) (DCK)« less

26 CFR 1.6016-1 - Declarations of estimated income tax by corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... corporations. 1.6016-1 Section 1.6016-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... of estimated income tax by corporations. (a) Requirement. For taxable years ending on or after December 31, 1955, a declaration of estimated tax shall be made by every corporation (including...

Economic Concentration and the Federal Tax Code,

DTIC Science & Technology

1984-09-01

Special Analysis G. 0 ...-..... . . . .~....... 677 777 ".47- śf . -2- Retained Earnings: The divergence of the individual from the corporate income tax rate...up to a 38.5 percent tax on S retained earnings. After paying corporate income tax on their income, firms may distribute their earnings to shareholders...months) over net short-term capital losses. They are taxed at the regular corporate income tax rate on the excess of net short-term capital gains over

26 CFR 1.337(d)-7 - Tax on property owned by a C corporation that becomes property of a RIC or REIT.

Code of Federal Regulations, 2010 CFR

2010-04-01

... with its $12,000 net operating loss carryforward and will pay tax of $16,800 (35% of $48,000). (iii... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Tax on property owned by a C corporation that..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.337(d...

Expediting Tax Deposits Can Increase the Government’s Interest Earnings.

DTIC Science & Technology

1983-11-21

the FTD system. These deposits included such tax receipts as withheld personal income tax, corporate income tax , and social security, excise...Greater than or 159,500 2,733 4.2 571,000 222,000 equal to $25,000 Total $1,279,000 Corporate Income Tax Payments Projected Sampling Average Number...than or 130,600 2,215 2.7 292,000 80,000 equal to $25,000 Total $779,000 Corporate Income Tax Payments Projected Sampling Average Number Average

45 CFR 2506.41 - What are the Corporation's procedures for collecting debts by tax refund offset?

Code of Federal Regulations, 2010 CFR

2010-10-01

... collecting debts by tax refund offset? 2506.41 Section 2506.41 Public Welfare Regulations Relating to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Tax Refund Offset § 2506.41 What are the Corporation's procedures for collecting debts by tax refund offset? (a) The...

26 CFR 1.996-7 - Carryover of DISC tax attributes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-7 Carryover of DISC tax... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Carryover of DISC tax attributes. 1.996-7... in nontaxable transactions shall be subject to rules generally applicable to other corporate tax...

26 CFR 1.531-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.531-1 Imposition of tax. Section 531 imposes (in addition to the other taxes imposed upon corporations by chapter 1 of the...

The Economic Effects of Comprehensive Tax Reform

DTIC Science & Technology

1997-07-01

and household level in a coordi- investment takes place but also the mix of investment nated manner. A separate corporate income tax ap- in different...have studied the effects of assets. As another example, allowances for deprecia- the corporate income tax have concluded that it carries tion do not...types equal to over one-half of the tax revenues collected of investments more quickly than others. The result of from the corporate income tax .4 current

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2013 CFR

2013-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers from one... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2014 CFR

2014-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.312-11 - Effect on earnings and profits of certain other tax-free exchanges, tax-free distributions, and...

Code of Federal Regulations, 2012 CFR

2012-04-01

... tax-free exchanges, tax-free distributions, and tax-free transfers from one corporation to another. 1... earnings and profits of certain other tax-free exchanges, tax-free distributions, and tax-free transfers... such date) of stock or securities, or other property or money, to a corporation in complete liquidation...

26 CFR 1.1502-36 - Unified loss rule.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Unified loss rule. 1.1502-36 Section 1.1502-36 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-36 Unified loss rule. (a) In general—(1) Scope. This...

26 CFR 1.1502-36 - Unified loss rule.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Unified loss rule. 1.1502-36 Section 1.1502-36 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-36 Unified loss rule. (a) In general—(1) Scope. This...

26 CFR 1.1502-36 - Unified loss rule.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Unified loss rule. 1.1502-36 Section 1.1502-36 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-36 Unified loss rule. (a) In general—(1) Scope. This...

26 CFR 1.1502-36 - Unified loss rule.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Unified loss rule. 1.1502-36 Section 1.1502-36 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-36 Unified loss rule. (a) In general—(1) Scope. This...

45 CFR 2506.40 - Which debts can the Corporation refer to Treasury for collection by offsetting tax refunds?

Code of Federal Regulations, 2010 CFR

2010-10-01

... to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Tax... Treasury to reduce a tax refund by the amount of a past-due, legally enforceable debt owed to a Federal... for tax refund offset is a debt that is owed to the Corporation and: (1) Is at least $25.00; (2...

The Global Financial Crisis: Analysis and Policy Implications

DTIC Science & Technology

2009-07-02

Nationalization of banks, insurance companies, and other financial institutions, as well as government capital injections and loans to private corporations ...months, a postponement of corporate tax increases, government guarantees for loans to small and midsize businesses, spending on public works, including...added tax (VAT), or sales tax, for 13 months, a postponement of corporate tax increases, and government guarantees for loans to small and midsize

26 CFR 1.312-8 - Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Effect on earnings and profits of receipt of tax...) INCOME TAXES Effects on Corporation § 1.312-8 Effect on earnings and profits of receipt of tax-free... earnings and profits, where a corporation receives (after February 28, 1913) from a second corporation a...

26 CFR 1.312-8 - Effect on earnings and profits of receipt of tax-free distributions requiring adjustment or...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Effect on earnings and profits of receipt of tax...) INCOME TAXES Effects on Corporation § 1.312-8 Effect on earnings and profits of receipt of tax-free... earnings and profits, where a corporation receives (after February 28, 1913) from a second corporation a...

Socioeconomic Impact of Infill Drilling Recovery from Carbonate Reservoirs in the Permian Basin, West Texas

DTIC Science & Technology

1994-05-01

called corporate income tax . The aforementioned taxes are computed from the infill drilling recovery revenue calculated using an oil price ranging...production is not used in these computations. However, oil and gas production is used to compute the federal corporate income tax . 6.2 Advalorem Tax Revenue...billion of the corporate income tax collected in 1992. This is a humbling fact because one can see how much effort it takes to generate 0.17% of the

An Analysis of the President’s Budgetary Proposals for Fiscal Year 1979

DTIC Science & Technology

1978-01-28

1.1 billion in reforms, for a net corporate income tax reduction of $5.1 billion. These reductions are in addition to the $8.3 billion reduction that...treatment of capital gains and income from unemployment insurance benefits. The cuts in business taxes would include: o reducing the maximum corporate income tax rate...impact on business investment per dollar than the change in the corporate income tax rate. In addition, tax cuts that lower costs—such as the proposed

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2013 CFR

2013-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2014 CFR

2014-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2011 CFR

2011-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2012 CFR

2012-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

Montana | Solar Research | NREL

Science.gov Websites

offers low-interest loans, corporate and personal tax credits, and property tax exemptions and reductions 35% against personal or corporate tax on the income generated by the investment. This credit is systems and can be availed for 10 years after installation of the system. Generation Facility Corporate

78 FR 46690 - Proposed Collection; Comment Request for Form 1118

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-01

... 1118, Foreign Tax Credit-Corporations. DATES: Written comments should be received on or before...: Foreign Tax Credit-Corporations. OMB Number: 1545-0122. Form Number: 1118. Abstract: Form 1118 and separate Schedules I, J, and K are used by domestic and foreign corporations to claim a credit for taxes...

26 CFR 1.279-3 - Corporate acquisition indebtedness.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Corporate acquisition indebtedness. 1.279-3... TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.279-3 Corporate acquisition indebtedness. (a) Corporate acquisition indebtedness. For purposes of section 279, the term corporate acquisition indebtedness...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Income tax due dates postponed in case of China... Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations. (a) With... tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C. ch. 4), as...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2014 CFR

2014-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2011 CFR

2011-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2012 CFR

2012-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

26 CFR 1.58-9 - Application of the tax benefit rule to the minimum tax for taxable years beginning prior to 1987.

Code of Federal Regulations, 2013 CFR

2013-04-01

... exceed the limitation under section 904. Example 1. In 1982 Corporation B has $17.6 million dollars in... Corporation B has $17.6 million dollars in foreign tax credits available for the taxable year. If preference... limitation under section 904. Example 1. (i) In 1982 Corporation B has $17.6 million dollars in foreign tax...

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the cooperative housing corporation's total interest or real estate taxes as the fair market value of... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additional Itemized Deductions for...

26 CFR 1.245-1 - Dividends received from certain foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporations. 1.245-1 Section 1.245-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.245-1 Dividends received from certain foreign corporations. (a) General rule. (1) A corporation is allowed a deduction...

26 CFR 1.883-3 - Treatment of controlled foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

26 CFR 1.883-3 - Treatment of controlled foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

26 CFR 1.58-4 - Electing small business corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Electing small business corporations. 1.58-4... TAXES Tax Preference Regulations § 1.58-4 Electing small business corporations. (a) In general. Section... business corporation among the shareholders of such corporation. Section 58(d)(2) provides rules for the...

26 CFR 1.58-4 - Electing small business corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Electing small business corporations. 1.58-4... TAXES Tax Preference Regulations § 1.58-4 Electing small business corporations. (a) In general. Section... business corporation among the shareholders of such corporation. Section 58(d)(2) provides rules for the...

26 CFR 1.58-4 - Electing small business corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Electing small business corporations. 1.58-4... TAXES Tax Preference Regulations § 1.58-4 Electing small business corporations. (a) In general. Section... business corporation among the shareholders of such corporation. Section 58(d)(2) provides rules for the...

26 CFR 1.883-3 - Treatment of controlled foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

26 CFR 1.883-3 - Treatment of controlled foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. (a) General rule. A foreign corporation satisfies the stock ownership test of § 1...

26 CFR 1.58-4 - Electing small business corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Electing small business corporations. 1.58-4... TAXES Tax Preference Regulations § 1.58-4 Electing small business corporations. (a) In general. Section... business corporation among the shareholders of such corporation. Section 58(d)(2) provides rules for the...

26 CFR 1.58-4 - Electing small business corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Electing small business corporations. 1.58-4... TAXES Tax Preference Regulations § 1.58-4 Electing small business corporations. (a) In general. Section... business corporation among the shareholders of such corporation. Section 58(d)(2) provides rules for the...

Effects of the provisions of the corporate and personal income tax codes on solar investment decisions

NASA Astrophysics Data System (ADS)

Sedmak, M. R.

The effects of the provisions of the existing corporate and personal income tax codes on solar investment decisions are analyzed. It is shown that the provisions of a tax code do not discriminate against investment in solar technologies if the present value of depreciation and interest expense tax deductions over the relevant decision period is equal to the present value of actual capital expenses. However, on the basis of a quantitative analyses, it is concluded that the existing corporate income tax code does discriminate against solar investments for the majority of corporations, although the 25 percent tax credit available to businesses for solar investments is sufficient to alleviate the distortion in most cases. In contrast, the provisions of the existing personal income tax code favor solar investments over investments in less capital intensive energy generating units, as the interest paid on loads used to finance solar investments made by individuals is tax deductible, while conventional fuel expenses are not deductible.

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

26 CFR 1.884-1 - Branch profits tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Branch profits tax. 1.884-1 Section 1.884-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.884-1 Branch profits tax. (a) General rule. A foreign corporation shall be liable for a branch profits tax in an amount equal to 30 percent of the foreign...

26 CFR 514.8 - Release of excess tax withheld at source.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) REGULATIONS UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.8 Release of excess tax withheld at source... in France, the withholding agent shall release and pay over to the person from whom the tax was... resident of France, or, in the case of a corporation, the owner was a French corporation; and (d) A...

26 CFR 1.597-6 - Limitation on collection of income tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxpayer must specify on the front page of Form 1120 (U.S. Corporate Income Tax Return), to the left of the... corporation with several liability for the tax. (e) Collection of taxes from Acquiring or a New Entity—(1... transferor in a Taxable Transfer will be collected from Acquiring. (2) New Entity. Income tax liability...

Tax planning strategies for physicians.

PubMed

Pope, Thomas R; Schwartz, Richard W

2002-07-01

The development of tax reduction strategies is a critical aspect of both corporate and personal financial planning because taxes represent the largest annual expenditure for the majority of Americans. The categories of tax reduction strategies discussed include charitable-giving techniques, ways to maximize business deductions, shifting income to family members, education tax incentives, retirement planning, and small business tax considerations. One use for these tax savings is the enhancement of a corporation's capabilities to provide services to patients.

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 301.6501(g)-1 - Certain income tax returns of corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Certain income tax returns of corporations. 301.6501(g)-1 Section 301.6501(g)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... and Collection § 301.6501(g)-1 Certain income tax returns of corporations. (a) Trusts or partnerships...

26 CFR 1.56-1 - Adjustment for the book income of corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Adjustment for the book income of corporations... TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989...

26 CFR 1.56-1 - Adjustment for the book income of corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Adjustment for the book income of corporations... TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989...

26 CFR 1.6664-2 - Underpayment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... withheld at source on nonresident aliens and foreign corporations); (2) Payments of tax or estimated tax by... on nonresident aliens and foreign corporations), as payments of estimated tax, or as any other... taxable year claiming tax benefits attributable to the existence of the account. On March 21, 2005...

26 CFR 1.6664-2 - Underpayment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... withheld at source on nonresident aliens and foreign corporations); (2) Payments of tax or estimated tax by... on nonresident aliens and foreign corporations), as payments of estimated tax, or as any other... taxable year claiming tax benefits attributable to the existence of the account. On March 21, 2005...

26 CFR 1.541-1 - Imposition of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... failure to file a schedule of personal holding company income. (b) A foreign corporation, whether resident...) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.541-1 Imposition of tax. (a) Section 541 imposes a graduated tax upon corporations classified as personal holding companies under section 542. This...

26 CFR 1.541-1 - Imposition of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... failure to file a schedule of personal holding company income. (b) A foreign corporation, whether resident...) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.541-1 Imposition of tax. (a) Section 541 imposes a graduated tax upon corporations classified as personal holding companies under section 542. This...

An Analysis of the President’s February Budgetary Proposals

DTIC Science & Technology

1993-03-01

recent trends in corporate income tax collections explain more than half of this difference. Second, both the amount and timing of spending for deposit...percent of the increase in revenue in 1994 through 1998 comes from increases in individual and corporate income tax rates, repeal of the wage cap on the...federal unemployment insurance payroll taxes, and the corporate income tax . For purposes of ranking by adjusted family income (API), income for each family

26 CFR 1.1363-1 - Effect of election on corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

26 CFR 1.537-3 - Business of the corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

26 CFR 1.1363-1 - Effect of election on corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

26 CFR 1.537-3 - Business of the corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

26 CFR 1.243-1 - Deduction for dividends received by corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Deduction for dividends received by corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.243-1 Deduction for dividends received by corporations. (a)(1) A corporation is allowed a deduction under section 243 for...

26 CFR 1.1363-1 - Effect of election on corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

26 CFR 1.1363-1 - Effect of election on corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Effect of election on corporation. 1.1363-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1363-1 Effect of election on corporation. (a) Exemption of corporation from income tax—(1) In general. Except as...

26 CFR 1.537-3 - Business of the corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

26 CFR 1.537-3 - Business of the corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

26 CFR 1.537-3 - Business of the corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Business of the corporation. 1.537-3 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-3 Business of the corporation. (a) The business of a corporation is not merely that which it has previously...

77 FR 74121 - Limited Liability Partnerships (LLPs)

Federal Register 2010, 2011, 2012, 2013, 2014

2012-12-13

... corporations. The Commission is considering treating all LLPs that have opted for Federal corporate tax... protected against personal liability for corporate obligations. Both forms of business entity may opt for treatment as an association, and consequently for corporate tax treatment, without regard to State law...

26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

26 CFR 1.963-5 - Foreign corporations with variation in foreign tax rate because of distributions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... income tax of 10 percent of earnings and profits (before reduction for income taxes) and, at the national... the taxable year. For 1963, B Corporation has earnings and profits (before reduction by income taxes... from its earnings and profits for the taxable year, so that the rate of such tax for the taxable year...

Protecting Public Education: From Tax Giveaways to Corporations. Property Tax Abatements, Tax Increment Financing, and Funding for Schools. NEA Research Working Paper.

ERIC Educational Resources Information Center

National Education Association, Washington, DC. Research Div.

This report describes a study aimed to help education advocates protect public schools and services from the effects of certain types of economic development subsidies. These subsidies include cutting companies' property taxes and granting long-term diversions of certain districts' property taxes to corporations making investment in those…

26 CFR 1.6655-1 - Addition to the tax in the case of a corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of estimated tax by a corporation. An addition to tax due to the underpayment of estimated taxes is... purposes of determining the period of the underpayment a payment of estimated tax will be credited against... § 1.1502-5(b). (i) Overpayments applied to subsequent taxable year's estimated tax—(1) In general. If...

26 CFR 1.1375-1 - Tax imposed when passive investment income of corporation having subchapter C earnings and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Tax imposed when passive investment income of... imposed when passive investment income of corporation having subchapter C earnings and profits exceed 25...) imposes a tax on the income of certain S corporations that have passive investment income. In the case of...

26 CFR 1.1378-1 - Taxable year of S corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

26 CFR 1.882-3 - Gross income of a foreign corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Gross income of a foreign corporation. 1.882-3... TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-3 Gross income of a foreign corporation. (a) In general—(1) Inclusions. The gross income of a foreign corporation for any taxable year...

26 CFR 1.1378-1 - Taxable year of S corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted year. A...

26 CFR 1.1378-1 - Taxable year of S corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

26 CFR 1.1378-1 - Taxable year of S corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

26 CFR 1.1378-1 - Taxable year of S corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false Taxable year of S corporation. 1.1378-1 Section... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1378-1 Taxable year of S corporation. (a) In general. The taxable year of an S corporation must be a permitted...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien individual...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

26 CFR 1.7874-2T - Surrogate foreign corporation (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Surrogate foreign corporation (temporary). 1... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.7874-2T Surrogate foreign corporation (temporary). (a) Scope. This section provides rules for determining whether a foreign corporation...

26 CFR 1.881-5 - Exception for certain possessions corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

26 CFR 1.881-5 - Exception for certain possessions corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

26 CFR 1.881-5 - Exception for certain possessions corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the application...

26 CFR 1.881-5 - Exception for certain possessions corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

26 CFR 1.243-3 - Certain dividends from foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

26 CFR 1.341-1 - Collapsible corporations; in general.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and...

26 CFR 1.341-1 - Collapsible corporations; in general.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and the exceptions...

26 CFR 1.243-3 - Certain dividends from foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

26 CFR 1.243-3 - Certain dividends from foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section 243(a), section...

26 CFR 1.341-1 - Collapsible corporations; in general.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES (CONTINUED) Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and...

26 CFR 1.243-3 - Certain dividends from foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

26 CFR 1.243-3 - Certain dividends from foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Certain dividends from foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Special Deductions for Corporations § 1.243-3 Certain dividends from foreign corporations. (a) In general. (1) In determining the deduction provided in section...

26 CFR 1.341-1 - Collapsible corporations; in general.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 4 2011-04-01 2011-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and the exceptions...

26 CFR 1.881-5 - Exception for certain possessions corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Exception for certain possessions corporations... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Foreign Corporations § 1.881-5 Exception for certain possessions corporations. (a) Scope. Section 881(b) and this section provide special rules for the...

26 CFR 1.341-1 - Collapsible corporations; in general.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Collapsible corporations; in general. 1.341-1... TAX (CONTINUED) INCOME TAXES (Continued) Collapsible Corporations; Foreign Personal Holding Companies § 1.341-1 Collapsible corporations; in general. Subject to the limitations contained in § 1.341-4 and...

26 CFR 1.993-5 - Definition of related foreign export corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.993-5... international sales corporation described in paragraph (b) of this section, (ii) It is a real property holding...) Foreign international sales corporation—(1) In general. A foreign corporation is a foreign international...

78 FR 40092 - Inviting Rural Business Enterprise Grant Program Applications for Grants To Provide Technical...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-03

... corporate felony convictions and corporate Federal tax delinquencies, applicants that are not delinquent on... result in a zero-point score for that criterion and will impact the overall evaluation of the application... Felony Convictions and Corporate Felony Tax Delinquencies Applications from corporate applicants...

26 CFR 1.56-1 - Adjustment for the book income of corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

....56-1 Section 1.56-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of... regard to the book income adjustment or the alternative tax net operating loss determined under section...

The Global Financial Crisis: Analysis and Policy Implications

DTIC Science & Technology

2010-02-04

governance decisions. Among legislative initiatives, S. 1074 would provide for greater influence by shareholders in selecting corporate officers and H.R...value added tax for 13 months, a postponement of corporate tax increases, government guarantees for loans to small and midsize businesses, spending on...focusing on macroeconomic measures rather than measures to assist specific industries or firms. For example, the government reduced the corporate tax

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Corporations filing consolidated returns. 1.542...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Corporations filing consolidated returns. 1.542...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.883-3 - Treatment of controlled foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Treatment of controlled foreign corporations. 1...) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.883-3 Treatment of controlled foreign corporations. [Reserved] For further guidance, see § 1.883-3T. [T.D. 9332, 72 FR 34607, June 25, 2007] ...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.542-4 - Corporations filing consolidated returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Corporations filing consolidated returns. 1.542-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Personal Holding Companies § 1.542-4 Corporations filing... paragraph (b) of this section, or (2) an affiliated group of corporations a member of which is excluded from...

26 CFR 1.6655(e)-1 - Time and manner for making election under the Omnibus Budget Reconciliation Act of 1993.

Code of Federal Regulations, 2010 CFR

2010-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Additions to... to Use Different Annualization Periods for Corporate Estimated Tax, must be filed by the 15th day of... Internal Revenue Service Center where the corporation files its income tax return. (c) Revocability of...

Ethics and Tax Education: A Change in Focus Is Needed

ERIC Educational Resources Information Center

Waples, Elaine; Darayseh, Musa

2009-01-01

The corporate scandals of recent years have highlighted the failure of ethics, not only in corporate management, but also in the big accounting firms. For tax professionals, there is an inherent conflict of interest that makes studying ethics in the context of tax practice problematic. On the one hand, the tax professional is a client advocate…

The Global Financial Crisis: Analysis and Policy Implications

DTIC Science & Technology

2009-10-02

financial institutions, as well as government capital injections and loans to private corporations have become parts of rescue and stimulus packages and...postponement of corporate tax increases, government guarantees for loans to small and midsize businesses, spending on public works, including public...measures to assist specific industries or firms. For example, the government reduced the corporate tax rate from 24% to 20% and the tax rate on small

The Global Financial Crisis: Analysis and Policy Implications

DTIC Science & Technology

2009-08-21

extent the U.S. government and Federal Reserve as “domestic lenders of last resort” should intervene in the day-to-day activities of corporations ...postponement of corporate tax increases, government guarantees for loans to small and midsize businesses, spending on public works, including public housing...rather than measures to assist specific industries or firms. For example, the government reduced the corporate tax rate from 24% to 20% and the tax

The FY2011 Federal Budget

DTIC Science & Technology

2010-08-04

long been the largest source of federal revenues, followed by social insurance (payroll) taxes. Federal individual and corporate income tax revenues...915 billion (6.4% of GDP). Corporate income tax revenues fell from $304 billion in FY2008 to $138 billion in FY2009. Federal revenues from other

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. See § 1.992-1... taxable year. For purposes of § 1.6012-2(a), such corporation is treated as not coming into existence...

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. See § 1.992-1... taxable year. For purposes of § 1.6012-2(a), such corporation is treated as not coming into existence...

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... withholding of tax on nonresident aliens and foreign corporations and tax-free covenant bonds. See § 1.992-1... taxable year. For purposes of § 1.6012-2(a), such corporation is treated as not coming into existence...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Alaska Native Corporations. 1.1502-81T Section... Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established under the Alaska...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

26 CFR 1.972-1 - Consolidation of group of export trade corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Consolidation of group of export trade corporations. 1.972-1 Section 1.972-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.972-1 Consolidation of group of export trade corporations. ...

26 CFR 1.533-2 - Statement required.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.533-2 Statement... shareholders, the amounts that would be payable to each of the shareholders if the income of the corporation...

26 CFR 1.1561-0 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Definitions. (b) Special rules. (1) S Corporation. (2) 52-53-week taxable year. (c) Tax avoidance. (d... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Certain Controlled Corporations § 1.1561-0 Table of contents. This section lists the table...

The Economic and Budget Outlook: An Update

DTIC Science & Technology

1993-09-01

transfer payments. income also includes the employer’s share of Social Security and federal unemployment insurance payroll taxes, and the corporate income tax . For...because two of the factors that in- creased 1993 revenues-- corporate income tax - Deposit insurance spending displays the es rebounding from the recession

FY2011 Budget Proposals and Projections

DTIC Science & Technology

2010-03-29

and FY2009, and corporate income tax receipts fell even more sharply. Federal deficits, according to OMB and CBO projections, will likely be high...gains receipts can be especially sensitive to cyclical economic conditions. Asset values and corporate profits—and thus federal corporate income tax and

26 CFR 1.312-6 - Earnings and profits.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-6 Earnings and profits. (a) In determining the amount of... income, as the case may be). For instance, a corporation keeping its books and filing its income tax...

75 FR 32990 - Proposed Collection; Comment Request for Form 1118

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-10

... 1118, Foreign Tax Credit--Corporations. DATES: Written comments should be received on or before August... . SUPPLEMENTARY INFORMATION: Title: Foreign Tax Credit--Corporations. OMB Number: 1545-0122. Form Number: 1118... claim a credit for taxes paid to foreign countries. The IRS uses Form 1118 and related schedules to...

26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act corporation...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for corporate... Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in accordance with...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

26 CFR 1.6011-5 - Required use of magnetic media for corporate income tax returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for corporate....6011-5 Required use of magnetic media for corporate income tax returns. The return of a corporation that is required to be filed on magnetic media under § 301.6011-5 of this chapter must be filed in...

26 CFR 1.1503(d)-6 - Exceptions to the domestic use limitation rule.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporation, and the country or countries that tax the dual resident corporation on its worldwide income or on... consolidated loss) shall be taken into account on the tax return of the unaffiliated dual resident corporation... insurance company that is a dual resident corporation under § 1.1503(d)-1(b)(2)(ii), or to losses...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Withholding by a China Trade Act corporation. 1.943-1 Section 1.943-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends...

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Special deduction for China Trade Act corporations. 1.941-1 Section 1.941-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations....

26 CFR 1.1368-1 - Distributions by S corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

26 CFR 1.1368-1 - Distributions by S corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

26 CFR 1.1368-1 - Distributions by S corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

26 CFR 1.1368-1 - Distributions by S corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

26 CFR 1.1368-1 - Distributions by S corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... without earnings and profits) to the extent that portion is a distribution of money and does not exceed... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-1... by the shareholder. (c) S corporation with no earnings and profits. A distribution made by an S...

26 CFR 1.472-7 - Inventories of acquiring corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 6 2014-04-01 2014-04-01 false Inventories of acquiring corporations. 1.472-7 Section 1.472-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-7 Inventories of acquiring corporations...

26 CFR 1.472-7 - Inventories of acquiring corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Inventories of acquiring corporations. 1.472-7 Section 1.472-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-7 Inventories of acquiring corporations...

26 CFR 1.471-9 - Inventories of acquiring corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 6 2014-04-01 2014-04-01 false Inventories of acquiring corporations. 1.471-9 Section 1.471-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.471-9 Inventories of acquiring corporations...

26 CFR 1.471-9 - Inventories of acquiring corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Inventories of acquiring corporations. 1.471-9 Section 1.471-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Inventories § 1.471-9 Inventories of acquiring corporations. For...

26 CFR 1.472-7 - Inventories of acquiring corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 6 2010-04-01 2010-04-01 false Inventories of acquiring corporations. 1.472-7 Section 1.472-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Inventories § 1.472-7 Inventories of acquiring corporations. For...

26 CFR 1.471-9 - Inventories of acquiring corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Inventories of acquiring corporations. 1.471-9 Section 1.471-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.471-9 Inventories of acquiring corporations...

26 CFR 1.472-7 - Inventories of acquiring corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 6 2011-04-01 2011-04-01 false Inventories of acquiring corporations. 1.472-7 Section 1.472-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-7 Inventories of acquiring corporations...

26 CFR 1.471-9 - Inventories of acquiring corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 6 2012-04-01 2012-04-01 false Inventories of acquiring corporations. 1.471-9 Section 1.471-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.471-9 Inventories of acquiring corporations...

26 CFR 1.472-7 - Inventories of acquiring corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Inventories of acquiring corporations. 1.472-7 Section 1.472-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.472-7 Inventories of acquiring corporations...

26 CFR 1.471-9 - Inventories of acquiring corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 6 2013-04-01 2013-04-01 false Inventories of acquiring corporations. 1.471-9 Section 1.471-9 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Inventories § 1.471-9 Inventories of acquiring corporations...

76 FR 68370 - Tax Accounting Elections on Behalf of Foreign Corporations

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-04

... Tax Accounting Elections on Behalf of Foreign Corporations AGENCY: Internal Revenue Service (IRS... change a method of accounting or taxable year on behalf of a foreign corporation. The regulations affect... depreciation and inventory accounting. Comments were received. A public hearing was not requested and none was...

IRS Could Better Protect U.S. Tax Interests in Determining the Income of Multinational Corporations.

DTIC Science & Technology

1981-09-30

together by ties of common ownership and responsive to a common management strat- egy. 2/ Unlike a corporation which conducts business in only one...multinational corporate tax returns. The Assistant Commissi3ner carries out this responsibility through the IRS Examination Divi- sion and Office of...information return would not place an added burden on the corporations be- cause the corporations are currently providing similar data in response to

26 CFR 1.1363-1 - Effect of election on corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Effect of election on corporation. 1.1363-1 Section 1.1363-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1363-1 Effect of...

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

26 CFR 1.972-1 - Consolidation of group of export trade corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Consolidation of group of export trade... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.972-1 Consolidation of group of export trade corporations. (a) Election to consolidate—(1) In general. One or more United...

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise allowed such a...

26 CFR 1.991-1 - Taxation of a domestic international sales corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Taxation of a domestic international sales corporation. 1.991-1 Section 1.991-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.991-1 Taxation...

48 CFR 9.108-2 - Relationship with the Internal Revenue Code and Treasury regulations.

Code of Federal Regulations, 2010 CFR

2010-10-01

... System FEDERAL ACQUISITION REGULATION ACQUISITION PLANNING CONTRACTOR QUALIFICATIONS Responsible... corporation is treated as an inverted domestic corporation for U.S. Federal income tax purposes, rather than... corporation for U.S. Federal income tax purposes, is also treated as one for purposes of this section. (c) A...

26 CFR 1.881-2 - Taxation of foreign corporations not engaged in U.S. business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations not engaged in U.S. business. 1.881-2 Section 1.881-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.881-2 Taxation of foreign...

26 CFR 1.56-1 - Adjustment for the book income of corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Adjustment for the book income of corporations. 1... INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989, the...

26 CFR 1.56-1 - Adjustment for the book income of corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Adjustment for the book income of corporations. 1... INCOME TAXES Tax Surcharge § 1.56-1 Adjustment for the book income of corporations. (a) Computation of the book income adjustment—(1) In general. For taxable years beginning in 1987, 1988, and 1989, the...

47 CFR 36.391 - General.

Code of Federal Regulations, 2010 CFR

2010-10-01

... PROCEDURES; STANDARD PROCEDURES FOR SEPARATING TELECOMMUNICATIONS PROPERTY COSTS, REVENUES, EXPENSES, TAXES AND RESERVES FOR TELECOMMUNICATIONS COMPANIES 1 Operating Expenses and Taxes Corporate Operations Expense § 36.391 General. Corporate Operations Expenses are included in the following account: General and...

26 CFR 1.1446-1 - Withholding tax on foreign partners' share of effectively connected taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... partnerships, see § 1.1446-4. For special rules applicable to tiered partnership structures, see § 1.1446-5... its 1446 tax), foreign corporation (which includes a foreign government pursuant to section 892(a)(3... partnership must generally pay 1446 tax on ECTI allocable to a foreign corporate partner that has made an...

26 CFR 509.117 - Dividends and interest paid by a foreign corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) REGULATIONS UNDER TAX CONVENTIONS SWITZERLAND General Income Tax § 509.117 Dividends and interest... Switzerland, or by a Swiss corporation, shall not be included in gross income and shall be exempt from United...

26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act...

26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act...

26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Meaning of terms used in connection with China... THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in connection with China Trade Act corporations. (a) A China Trade Act...

26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

Code of Federal Regulations, 2011 CFR

2011-04-01

... on earnings and profits of controlled foreign corporations. 1.960-1 Section 1.960-1 Internal Revenue... earnings and profits of controlled foreign corporations. (a) Scope of regulations under section 960. This... to a first-, second-, or third-tier corporation's earnings and profits. Section 1.960-2 prescribes...

26 CFR 1.1503(d)-1 - Definitions and special rules for filings under section 1503(d).

Code of Federal Regulations, 2010 CFR

2010-04-01

.... (2) Dual resident corporation means— (i) A domestic corporation that is subject to an income tax of a... where the foreign branch is located in the same foreign country that subjects such dual resident... which is a separate unit) or dual resident corporation to an income tax either on its worldwide income...

26 CFR 1.960-1 - Foreign tax credit with respect to taxes paid on earnings and profits of controlled foreign...

Code of Federal Regulations, 2010 CFR

2010-04-01

...-, second-, or third-tier corporation's earnings and profits. Section 1.960-2 prescribes rules for applying section 902 to dividends paid by a third-, second-, or first-tier corporation from earnings and profits...) Second-tier corporation. In the case of amounts included in the gross income of the taxpayer under...

26 CFR 1.501(c)(16)-1 - Corporations organized to finance crop operations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Corporations organized to finance crop operations. 1.501(c)(16)-1 Section 1.501(c)(16)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Exempt Organizations § 1.501(c)(16)-1 Corporations organized to finance crop...

26 CFR 1.1375-1 - Tax imposed when passive investment income of corporation having subchapter C earnings and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 11 2010-04-01 2010-04-01 true Tax imposed when passive investment income of... passive investment income of corporation having subchapter C earnings and profits exceed 25 percent of... on the income of certain S corporations that have passive investment income. In the case of a taxable...

Winners and losers. Corporate tax overhaul would have very different effects for various healthcare sectors.

PubMed

Kutscher, Beth

2013-04-15

Washington is in the mood for a corporate tax overhaul, but not every segment of healthcare will like the result. One proposed change cracks down on opportunities for companies to shift profits on intellectual property to countries with lower tax rates---a tactic frequently deployed by the pharmaceutical industry. Providers and insurers would be winners under the proposals.

26 CFR 1.304-4T - Special rule for the use of related corporations to avoid the application of section 304...

Code of Federal Regulations, 2010 CFR

2010-04-01

... INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES... transactions involving controlled corporations. The purpose of this section is to prevent the avoidance of the.... CFC1 is organized in Country X, which imposes a high rate of tax on the income of CFC1. P also wholly...

The Corporate Investment in Higher Education. State and National Trends in Gift and Tax Support. 1989 Edition.

ERIC Educational Resources Information Center

National Inst. of Independent Colleges and Universities, Washington, DC.

The second edition of a report on state and national trends in corporate investments in higher education focuses on the changes taking place in the support of colleges and universities by corporations and businesses. It includes both tax generated support and direct gifts. Trends between 1979-80 and 1986-87 are examined. Study findings for 1986-87…

26 CFR 1.941-2 - Meaning of terms used in connection with China Trade Act corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Meaning of terms used in connection with China Trade Act corporations. 1.941-2 Section 1.941-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-2 Meaning of terms used in...

26 CFR 1.304-4 - Special rule for the use of related corporations to avoid the application of section 304.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Special rule for the use of related corporations... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Recipients § 1.304-4 Special rule for the use of related corporations to avoid the application of section 304...

Tax Reform Implications for Rural Communities and Farmers.

ERIC Educational Resources Information Center

Durst, Ron L.; Reeder, Richard J.

1987-01-01

Discusses indirect and long-term rural implications of tax reform: elimination of local sales tax deduction, limits on local bond issues. Summarizes major tax changes affecting agriculture: individual income taxes, corporate tax rates, tax treatment of capital, capital gains, land deductions, cash accounting, development costs, passive losses and…

[Analysis of the progressivity of Brazilian Unified National Health System (SUS) financing].

PubMed

Ugá, Maria Alicia Domínguez; Santos, Isabela Soares

2006-08-01

This article analyzes the level of progressivity in taxes financing the Brazilian Unified National Health System (SUS). Distribution of the tax burden financing the SUS was calculated using micro-data from the Household Budgets Survey, 2002-2003. The Kakwani index, which shows a tax system's level of progressivity, was calculated. The Kakwani index of public financing was -0.008, and SUS financing was nearly proportional to income. From a social justice perspective this is highly undesirable in a society like Brazil, with a Gini index of 0.57. The system should be clearly progressive in order to counterbalance the country's extreme income concentration.

Taxing Health Insurance: How Much Is Enough?

DTIC Science & Technology

1983-09-01

Chamber of Commerce (1983) for data on differences in coverage by industry.) 1 Some versions of the tax cap would eliminate the ability of employers to deduct premium payments above the tax cap. While this would provide a more immediate stimulus to employers to change the fringe-benefit/wage mixture than the alternative, the long-run incidence would still remain on the employee. Further, since about 25 percent of all workers in the United States are employed either by government or by not-for-profit corporations who do not pay corporate taxes,

FY2011 Budget Proposals and Projections

DTIC Science & Technology

2010-09-01

Total federal revenues fell 17% between FY2007 and FY2009, and corporate income tax receipts fell even more sharply. CBO estimated in August 2010 that... corporate income tax and capital gains revenues—typically recover more quickly after economic downturns than lagging indicators such as unemployment

The Global Financial Crisis: Analysis and Policy Implications

DTIC Science & Technology

2009-07-10

banks, insurance companies, and other financial institutions, as well as government capital injections and loans to private corporations have become... government and Federal Reserve as “domestic lenders of last resort” should intervene in the day-to-day activities of corporations that have received...United Kingdom 29.60 Proposed plan includes a 2.5% cut in the value added tax for 13 months, a postponement of corporate tax increases, government

26 CFR 1.1366-4 - Special rules limiting the passthrough of certain items of an S corporation to its shareholders.

Code of Federal Regulations, 2011 CFR

2011-04-01

... for tax imposed on excess net passive income. For purposes of § 1.1366-1(a), if for any taxable year of the S corporation a tax is imposed on the corporation under section 1375, each item of passive... amount of the item bears to the total net passive investment income for that taxable year. [T.D. 8852, 64...

26 CFR 1.956-3T - Certain trade or service receivables acquired from United States persons (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... investment in United States property by the seller's controlled foreign corporation, unless it can be... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Controlled Foreign... foreign corporation has acquired a trade or service receivable. (2) Indirect acquisitions—(i) Acquisition...

26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 7 2014-04-01 2013-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 7 2012-04-01 2012-04-01 false Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 7 2013-04-01 2013-04-01 false Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

26 CFR 1.565-5 - Nonresident aliens and foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 7 2011-04-01 2009-04-01 true Nonresident aliens and foreign corporations. 1.565-5 Section 1.565-5 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Deduction for Dividends Paid § 1.565-5 Nonresident aliens...

76 FR 34294 - Proposed Collection; Comment Request for Form 8827

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-13

... 8827, Credit for Prior Year Minimum Tax-Corporations. DATES: Written comments should be received on or before August 12, 2011 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette B....gov . SUPPLEMENTARY INFORMATION: Title: Credit for Prior Year Minimum Tax-Corporations. OMB Number...

26 CFR 1.954-4 - Foreign base company services income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Foreign base company services income. 1.954-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-4 Foreign base... base company services income means income of a controlled foreign corporation, whether in the form of...

26 CFR 1.954-4 - Foreign base company services income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Foreign base company services income. 1.954-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-4 Foreign base... base company services income means income of a controlled foreign corporation, whether in the form of...

26 CFR 1.954-4 - Foreign base company services income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Foreign base company services income. 1.954-4... TAX (CONTINUED) INCOME TAXES (CONTINUED) Controlled Foreign Corporations § 1.954-4 Foreign base... base company services income means income of a controlled foreign corporation, whether in the form of...

26 CFR 1.1366-1 - Shareholder's share of items of an S corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... election to expense certain depreciable business expenses (section 179); medical, dental, etc., expenses... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1366-1... used in the trade or business and involuntary conversions), grouped by applicable holding periods, by...

76 FR 27748 - Proposed Collection; Comment Request for Form 8842

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-12

..., Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8842, Election To Use Different Annualization Periods for Corporate Estimated Tax. DATES: Written... Annualization Periods for Corporate Estimated Tax. OMB Number: 1545-1409. Form Number: 8842. Abstract: Form 8842...

76 FR 69329 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2011-11-08

... 1995, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). The IRS is soliciting comments concerning information... to the registration of confidential corporate tax shelters under section 6111(d), and the rules... participating in reportable transactions, persons responsible for registering confidential corporate tax...

26 CFR 1.1502-100 - Corporations exempt from tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 1201(a) on the consolidated unrelated business taxable income for the year (determined under paragraph... consolidated return year shall be determined by taking into account: (1) The separate unrelated business... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Corporations exempt from tax. 1.1502-100...

26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of the income tax...

Cut income taxes with reorganization planning.

PubMed

Miller, J E

1985-04-01

It is necessary to plan when reorganizing a corporate structure, to minimize taxes at the tax-exempt parent organization level and avoid unexpected tax consequences at year-end. With an awareness of the income tax rules, proper debt structuring during the reorganization phase is possible and should enable the financial manager to minimize total income tax.

26 CFR 1.884-4 - Branch-level interest tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Branch-level interest tax. 1.884-4 Section 1.884-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.884-4 Branch-level interest tax. (a) General rule—(1) Tax...

76 FR 53819 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-30

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

78 FR 54391 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-04

... Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit AGENCY: Internal Revenue Service... purposes of the foreign tax credit. These regulations address certain highly structured arrangements that produce inappropriate foreign tax credit results. The regulations affect individuals and corporations that...

26 CFR 1.1201-1 - Alternative tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 11 2011-04-01 2011-04-01 false Alternative tax. 1.1201-1 Section 1.1201-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Wash Sales of Stock Or Securities § 1.1201-1 Alternative tax. (a) Corporations...

26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

26 CFR 1.871-1 - Classification and manner of taxing alien individuals.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Classification and manner of taxing alien... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.871-1 Classification and manner of taxing alien individuals. (a) Classes of aliens. For purposes of...

26 CFR 1.312-4 - Examples of adjustments provided in section 312(c).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Examples of adjustments provided in section 312... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.312-4 Examples of adjustments... examples: Example 1. On December 2, 1954, Corporation X distributed to its sole shareholder, A, an...

78 FR 49366 - Application of Section 108(i) to Partnerships and S Corporations; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-08-14

... S corporation with respect to reacquisitions of applicable debt instruments after December 31, 2008... Subjects in 26 CFR Part 1 Income taxes, Reporting and recordkeeping requirements. Correction of Publication Accordingly, 26 CFR Part 1 is corrected by making the following correcting amendments: PART 1--INCOME TAXES 0...

26 CFR 1.263(a)-2 - Examples of capital expenditures.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the capital of the corporation for any corporate purpose. Such amounts are capital investments and are... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Examples of capital expenditures. 1.263(a)-2...) INCOME TAX (CONTINUED) INCOME TAXES Items Not Deductible § 1.263(a)-2 Examples of capital expenditures...

26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business Income of Certain Exempt Organizations § 1.514(d)-1 Basis of debt-financed property acquired in corporate... includible, on account of such distribution, in the gross income of the organization as unrelated debt...

78 FR 54971 - Limitations on the Importation of Net Built-In Losses

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-09

... certain nonrecognition transfers of loss property to corporations that are subject to Federal income tax... Jobs Creation Act of 2004 (Pub. L. 108-357, 188 Stat. 1418 (2004)) to prevent erosion of the corporate... subject to Federal income tax in the hands of the transferor immediately before the transfer. Section 362...

26 CFR 1.381(c)(24)-1 - Work incentive program credit carryovers in certain corporate acquisitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Work incentive program credit carryovers in... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(24)-1 Work incentive program credit carryovers in certain corporate acquisitions. The...

26 CFR 1.381(c)(23)-1 - Investment credit carryovers in certain corporate acquisitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Investment credit carryovers in certain corporate acquisitions. 1.381(c)(23)-1 Section 1.381(c)(23)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381...

26 CFR 1.381(c)(16)-1 - Obligations of distributor or transferor corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Obligations of distributor or transferor corporation. 1.381(c)(16)-1 Section 1.381(c)(16)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency Reorganizations § 1.381(c)(16...

26 CFR 1.514(d)-1 - Basis of debt-financed property acquired in corporate liquidation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 7 2010-04-01 2010-04-01 true Basis of debt-financed property acquired in corporate liquidation. 1.514(d)-1 Section 1.514(d)-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Taxation of Business...

75 FR 8788 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-25

... Payment of Taxes by a Corporation Expecting a New Operating Loss Carryback. Form: 1138. Description: Form... estimated taxes. Corporations may only file for an extension when they expect a net operating loss carryback... review and clearance under the Paperwork Reduction Act of 1995, Public Law 104-13 on or after the date of...

76 FR 31015 - Proposed Collection; Comment Request for Form 8050

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-27

..., Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8050, Direct Deposit of Corporate Tax Refund. DATES: Written comments should be received on or before...: Direct Deposit of Corporate Tax Refund. OMB Number: 1545-1762. Form Number: 8050. Abstract: Form 8050 is...

The Revenue Act of 1978: tax reform legislation continues.

PubMed

Komensky, A M

1979-04-01

The Revenue Act of 1978 contains several changes in the federal tax laws that affect the business aspects of dental practice as well as the dentist as a individual taxpayer. The dentist as a business person should be aware of the provisions affecting the investment credit, simplified pensions plans, the corporate tax rates, the jobs tax credit, and subchapter S corporations. The dentist as an individual taxpayer should be aware of the new individual tax rates, the general tax credit, changes in the itemized deductions, and the capital gains tax. In addition, all dentists must be aware of the changes in the social security laws. The provisions of the Revenue Act of 1978 presented do not represent every new provision, only those that most directly affect the dentist. Several other provisions of the act must not be overlooked in tax planning or tax preparation. With the changes in the tax laws in mind, the dentist, working with an attornye, accountant, or business advisor, could plan the advantageous ways to expand the practice, purchase new equipment, or shorten the time of tax return preparation.

Shared service alternatives offer flexibility and tax benefits.

PubMed

Danehy, L J; Scutt, R C; Stonehill, E

1985-05-01

Because the performance of shared service and tax-exempt status under Section 501(c)(3) of the Internal Revenue Code can be incompatible, hospitals planning to provide services to each other or to other organizations on a fee-for-service basis may wish to do so through a separate corporate entity. Using either a Section 501(e) shared service organization, a Sub-chapter T cooperative, or a taxable business corporation, a compromise can be reached between operational flexibility and tax benefits.

A School and Its Money...Soon Parted.

ERIC Educational Resources Information Center

Szabo, Joan

1995-01-01

Describes the potential perils of corporate tax incentives for communities. Discusses practices that drain funding from public schools--tax abatements, tax-increment financing, and industrial bonds. Three sidebars are included. (LMI)

Restless Legs Syndrome Foundation

MedlinePlus

... toward a cure! Become a Member Donate Your tax-deductible gift will help fund vital research leading ... a registered 501(c)(3) non-profit corporation (Tax ID #56-1784846). Donations are tax-deductible as ...

26 CFR 1.535-1 - Definition.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.535-1 Definition. (a) The accumulated earnings tax is imposed by section 531 on the accumulated taxable income. Accumulated taxable...

26 CFR 1.1563-4 - Franchised corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Franchised corporations. 1.1563-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Certain Controlled Corporations § 1.1563-4 Franchised corporations. (a... corporations shall be considered to be a franchised corporation for a taxable year if each of the following...

26 CFR 1.1563-4 - Franchised corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Franchised corporations. 1.1563-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Certain Controlled Corporations § 1.1563-4 Franchised corporations. (a... corporations shall be considered to be a franchised corporation for a taxable year if each of the following...

26 CFR 1.1563-4 - Franchised corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Franchised corporations. 1.1563-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Certain Controlled Corporations § 1.1563-4 Franchised corporations. (a... corporations shall be considered to be a franchised corporation for a taxable year if each of the following...

26 CFR 1.1563-4 - Franchised corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Franchised corporations. 1.1563-4 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Certain Controlled Corporations § 1.1563-4 Franchised corporations. (a... corporations shall be considered to be a franchised corporation for a taxable year if each of the following...

27 CFR 44.107 - Change in stockholders of a corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... corporation. 44.107 Section 44.107 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... of a corporation. Where the issuance, sale, or transfer of the stock of a corporation, operating as... exercising actual or legal control of the operations of the corporation, the corporate proprietor shall...

26 CFR 1.534-3 - Jeopardy assessments in Tax Court cases.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 1.534-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.534... to the Tax Court, if the taxpayer desires to submit such statement. See paragraph (b) of § 1.534-2...

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing...

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing...

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing...

26 CFR 1.216-1 - Amounts representing taxes and interest paid to cooperative housing corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Amounts representing taxes and interest paid to... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Additional Itemized Deductions for Individuals § 1.216-1 Amounts representing taxes and interest paid to cooperative housing...

26 CFR 514.9 - Refund of excess tax withheld.

Code of Federal Regulations, 2010 CFR

2010-04-01

... UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.9 Refund of excess tax withheld. (a) Years 1952... taxpayer to file an income tax return (Form 1040NB France for individuals and Form 1120NB France for... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the...

26 CFR 1.56A-5 - Tax carryovers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax exemption (determined under § 1.58-1) for such year. For purposes of section 56(c) and this... the acquiring corporation's minimum tax exemption for such year as the items of tax preference... intervening taxable years. If such method is used, the minimum tax liability of the intervening year is not...

26 CFR 1.852-6 - Records to be kept for purpose of determining whether a corporation claiming to be a regulated...

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... whether a corporation claiming to be a regulated investment company is a personal holding company. 1.852-6... regulated investment company is a personal holding company. (a) Every regulated investment company shall...

26 CFR 1.852-6 - Records to be kept for purpose of determining whether a corporation claiming to be a regulated...

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... whether a corporation claiming to be a regulated investment company is a personal holding company. 1.852-6... regulated investment company is a personal holding company. (a) Every regulated investment company shall...

26 CFR 1.852-6 - Records to be kept for purpose of determining whether a corporation claiming to be a regulated...

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Regulated Investment Companies and Real Estate Investment... whether a corporation claiming to be a regulated investment company is a personal holding company. 1.852-6... regulated investment company is a personal holding company. (a) Every regulated investment company shall...

The FY2011 Federal Budget

DTIC Science & Technology

2010-03-09

the largest source of federal revenues, followed by social insurance (payroll) taxes. Federal individual and corporate income tax revenues typically...unemployment, while federal revenues have fallen as individuals’ incomes drop and corporate profits sink. Federal Response to Economic and Financial...reporting burden for the collection of information is estimated to average 1 hour per response , including the time for reviewing instructions, searching

75 FR 80977 - Disclosure of Payments by Resource Extraction Issuers

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-23

...: Tamara Brightwell, Senior Special Counsel, Division of Corporation Finance, or Elliot Staffin, Special Counsel in the Office of International Corporate Finance, Division of Corporation Finance, at (202) 551... issuers would be required to disclose taxes on corporate profits, corporate income, and production and...

26 CFR 20.2107-1 - Expatriation to avoid tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

26 CFR 20.2107-1 - Expatriation to avoid tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

26 CFR 20.2107-1 - Expatriation to avoid tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Citizens § 20.2107-1 Expatriation to avoid tax. (a) Rate of tax. The tax imposed by section 2107(a) on the... rate of the tax imposed on the transfer of the taxable estates of decedents who were citizens or... with respect to stock in certain foreign corporations. If at the time of his death a nonresident...

75 FR 78160 - Requirement of a Statement Disclosing Uncertain Tax Positions

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-15

... amendments to the Income Tax Regulations (26 CFR part 1) under section 6012 relating to the returns of income... every person liable for income tax to make the returns required by regulation. Section 6012 requires... corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the...

How CBO Estimates Automatic Stabilizers

DTIC Science & Technology

2015-11-01

the economy. Most types of revenues—mainly personal, corporate, and social insurance taxes —are sensitive to the business cycle and account for most of...Medicare taxes for self-employed people, taxes on production and imports, and unemployment insurance taxes . Those six categories account for the bulk of...federal tax revenues.6 Individual taxes account for most of the automatic stabilizers from revenues, followed by Social Security plus Medicare

26 CFR 1.56-0 - Table of contents to § 1.56-1, adjustment for book income of corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Tax Surcharge § 1.56-0 Table of contents to § 1.56-1.... (iii) Tax-free transactions and tax-free income. (iv) Treatment of dividends and other amounts. (3... of financial statement for a substantial non-tax purpose. (5) Special rules. (i) Applicable financial...

26 CFR 1.960-4 - Additional foreign tax credit in year of receipt of previously taxed earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Additional foreign tax credit in year of... Foreign Corporations § 1.960-4 Additional foreign tax credit in year of receipt of previously taxed... inclusion either chose to claim a foreign tax credit as provided in section 901 or did not pay or accrue any...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2014 CFR

2014-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2011 CFR

2011-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2010 CFR

2010-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2012 CFR

2012-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

26 CFR 521.108 - Exemption from, or reduction in rate of, United States tax in the case of dividends, interest and...

Code of Federal Regulations, 2013 CFR

2013-04-01

... General Income Tax Taxation of Nonresident Aliens Who Are Residents of Denmark and of Danish Corporations... dividends received from sources within the United States by (i) a nonresident alien (including a nonresident alien individual, fiduciary and partnership) who is a resident of Denmark, or (ii) a Danish corporation...

75 FR 5863 - Proposed Collection; Comment Request for Forms 8453-C and 8453-I

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-04

... Form 8453-C, U.S. Corporation Income Tax Declaration for an IRS e-file Return and Form 8453-I, Foreign Corporation Income Tax Declaration for an IRS e-file Return. DATES: Written comments should be received on or before April 5, 2010 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph...

26 CFR 1.382-10 - Special rules for determining time and manner of acquisition of an interest in a loss corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Special rules for determining time and manner of acquisition of an interest in a loss corporation. 1.382-10 Section 1.382-10 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Insolvency...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2010 CFR

2010-04-01

... this section, registration shall in all events be required with respect to any interests in the... claimed to be proprietary or exclusive to the tax shelter promoter or any party other than the offeree. (2... any tax advisor (including a tax advisor independent from all other entities involved in the...

26 CFR 1.537-1 - Reasonable needs of the business.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 1.537-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.537-1... not to be liable for tax under section 4943. See section 4943(c) and the regulations thereunder for...

26 CFR 1.536-1 - Short taxable years.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.536-1 Short taxable... not be placed on an annual basis for the purpose of the accumulated earnings tax imposed by section...

26 CFR 1.535-3 - Accumulated earnings credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

....535-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.535-3... section 243(b)) and sections 1561, 1562, and 1564 (relating to limitations on certain tax benefits in the...

75 FR 60371 - Requirements of a Statement Disclosing Uncertain Tax Positions; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-30

... Requirements of a Statement Disclosing Uncertain Tax Positions; Correction AGENCY: Internal Revenue Service... the IRS to require corporations to file a schedule disclosing uncertain tax positions related to the tax return as required by the IRS. FOR FURTHER INFORMATION CONTACT: Kathryn Zuba, (202) 622-3400 (not...

26 CFR 1.9002-6 - Acquiring corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5... a corporation by another corporation in a distribution or transfer described in section 381(a) of...

26 CFR 1.9002-6 - Acquiring corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5... a corporation by another corporation in a distribution or transfer described in section 381(a) of...

26 CFR 1.9002-6 - Acquiring corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5... a corporation by another corporation in a distribution or transfer described in section 381(a) of...

26 CFR 1.9002-6 - Acquiring corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES (CONTINUED) General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5... a corporation by another corporation in a distribution or transfer described in section 381(a) of...

26 CFR 1.996-3 - Divisions of earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-3 Divisions of earnings... dividend of $35, i.e., one-half of R's taxable income of $70. The tax consequences of these facts to X and...

Corporate Management and Education.

ERIC Educational Resources Information Center

Saxe, Richard W.

Corporate management is a reorganization of local government promulgated in Great Britain by the Bains Report and reinforced by the 1974 reorganization act. It emphasizes that the departmental orientation of much of local government must give way to a broader, unifying, corporate perspective. The example of how corporate management has not worked…

26 CFR 1.534-2 - Burden of proof as to unreasonable accumulations in cases before the Tax Court.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.534-2 Burden of proof as to unreasonable accumulations in cases... a Tax Court proceeding with respect to an allegation that all or any part of the earnings and...

SUPPORTING CONGRESSIONAL OVERSIGHT: Framework for Considering Budgetary Implications of Selected GAO Work

DTIC Science & Technology

2001-03-01

Certain State Taxes 95 Increase Nuclear Waste Disposal Fees 97 Recover Federal Investment in Successfully Commercialized Technologies 99 Revise the...Motor Fuels 154 Index Excise Tax Bases for Inflation 156 Increase Highway User Fees on Heavy Trucks 158 Impose Pollution Fees and Taxes 160 Appendix...Were Shared 284 Require Corporate Tax Document Matching 286 Improve Administration of the Tax Deduction for Real Estate Taxes 287 Increase Collection

26 CFR 301.9100-11T - Election by a qualified bank holding corporation to pay in installments the tax attributable to...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Election by a qualified bank holding corporation to pay in installments the tax attributable to sales under the Bank Holding Company Act. 301.9100-11T Section 301.9100-11T Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY...

26 CFR 1.1091-2 - Basis of stock or securities acquired in “wash sales”.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Wash Sales of Stock Or Securities § 1.1091-2 Basis of stock... illustrated by the following examples: Example 1. A purchased a share of common stock of the X Corporation for... common stock of the same corporation for $90. No loss from the sale is recognized under section 1091. The...

26 CFR 1.362-1 - Basis to corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 4 2014-04-01 2014-04-01 false Basis to corporations. 1.362-1 Section 1.362-1...) INCOME TAXES (CONTINUED) Effects on Corporation § 1.362-1 Basis to corporations. (a) In general. Section... corporation (1) in connection with a transaction to which section 351 (relating to transfer of property to...

26 CFR 301.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Stapled foreign corporations. 301.269B-1....269B-1 Stapled foreign corporations. In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under Title 26 of the Internal...

26 CFR 301.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Stapled foreign corporations. 301.269B-1....269B-1 Stapled foreign corporations. In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under Title 26 of the Internal...

26 CFR 1.362-1 - Basis to corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 4 2012-04-01 2012-04-01 false Basis to corporations. 1.362-1 Section 1.362-1...) INCOME TAXES (Continued) Effects on Corporation § 1.362-1 Basis to corporations. (a) In general. Section... corporation (1) in connection with a transaction to which section 351 (relating to transfer of property to...

26 CFR 1.362-1 - Basis to corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 4 2013-04-01 2013-04-01 false Basis to corporations. 1.362-1 Section 1.362-1...) INCOME TAXES (CONTINUED) Effects on Corporation § 1.362-1 Basis to corporations. (a) In general. Section... corporation (1) in connection with a transaction to which section 351 (relating to transfer of property to...

26 CFR 1.970-1 - Export trade corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Export trade corporations. 1.970-1 Section 1.970... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

26 CFR 301.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Stapled foreign corporations. 301.269B-1....269B-1 Stapled foreign corporations. In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under title 26 of the Internal...

26 CFR 1.1563-4 - Franchised corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Franchised corporations. 1.1563-4 Section 1... (CONTINUED) INCOME TAXES Certain Controlled Corporations § 1.1563-4 Franchised corporations. (a) In general. For purposes of paragraph (b)(2)(ii)(d) of § 1.1563-1, a member of a controlled group of corporations...

26 CFR 301.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Stapled foreign corporations. 301.269B-1....269B-1 Stapled foreign corporations. In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under title 26 of the Internal...

26 CFR 1.970-1 - Export trade corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

26 CFR 1.9002-6 - Acquiring corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Acquiring corporation. 1.9002-6 Section 1.9002... (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-6 Acquiring corporation. Section 5(d) of the... corporation by another corporation in a distribution or transfer described in section 381(a) of the Code the...

26 CFR 1.970-1 - Export trade corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

26 CFR 301.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Stapled foreign corporations. 301.269B-1....269B-1 Stapled foreign corporations. In accordance with section 269B(a)(1), a stapled foreign corporation is subject to the same taxes that apply to a domestic corporation under Title 26 of the Internal...

26 CFR 1.970-1 - Export trade corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export...

26 CFR 1.970-1 - Export trade corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Export trade corporations. 1.970-1 Section 1... (CONTINUED) INCOME TAXES Export Trade Corporations § 1.970-1 Export trade corporations. (a) In general. Sections 970 through 972 provide in general that if a controlled foreign corporation is an export trade...

26 CFR 1.883-0T - Outline of major topics (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Foreign Corporations § 1.883-0T Outline of major topics (temporary). This... income from the international operation of ships or aircraft (temporary). (a) through (c)(3)(i) [Reserved...) Special rules with respect to income tax conventions. (i) Countries with only an income tax convention...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-3 Interest and additions to tax. (a) In... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 1.860-3 - Interest and additions to tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-3 Interest and additions to tax... examples: Example 1. Corporation X is a real estate investment trust that files its income tax return on a... 1977, X reports real estate investment trust taxable income (computed without the dividends paid...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2011 CFR

2011-04-01

... purpose of the structure of which is the avoidance or evasion of Federal income tax, as described in... income tax—(1) In general. The avoidance or evasion of Federal income tax will be considered a... purpose of the shelter is the avoidance or evasion of the first person's Federal income tax. For purposes...

45 CFR 1627.7 - Tax sheltered annuities, retirement accounts and pensions.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 4 2010-10-01 2010-10-01 false Tax sheltered annuities, retirement accounts and... SERVICES CORPORATION SUBGRANTS AND MEMBERSHIP FEES OR DUES § 1627.7 Tax sheltered annuities, retirement... recipient on behalf of its employees for the purpose of contributing to or funding a tax sheltered annuity...

26 CFR 1.6091-3 - Filing certain international income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporations which claim the benefits of section 941 (relating to the special deduction for China Trade Act... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Filing certain international income tax returns... certain international income tax returns. The following income tax returns shall be filed as directed in...

26 CFR 1.902-3 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2010 CFR

2010-04-01

... the United States. (3) Second-tier corporation. (i) In the case of dividends paid to a first-tier... shareholder ending after that date, the foreign corporation is a “second-tier corporation” if at least 10... corporation by a foreign corporation before January 13, 1971, the foreign corporation is a “second-tier...

Theory Z School: Beyond Effectiveness.

ERIC Educational Resources Information Center

George, Paul S.

American schools might improve their performance by emulating certain successful businesses that, while distinctly American, have much in common with Japanese corporations. William Ouchi attributes Japanese business success to worker involvement; the typical Japanese corporation, he asserts, unifies its employees around a corporate philosophy…

Corporation Accounting, Business Education: 7709.31.

ERIC Educational Resources Information Center

Carino, Mariano G.

The course aims to help students develop an understanding of the organization of corporations, corporate stock and bond transactions, fiscal reports, income tax returns, and dividends. Students also analyze financial statements and complete a corporation practice set. An outline of course content includes: (1) equipment and supplies, (2)…

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

26 CFR 301.6062-1 - Signing of corporation returns.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Signing of corporation returns. 301.6062-1 Section 301.6062-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED....6062-1 Signing of corporation returns. For provisions relating to the signing of corporation income tax...

27 CFR 41.119 - Corporate surety.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 2 2010-04-01 2010-04-01 false Corporate surety. 41.119... States Deferred Payment of Tax in Puerto Rico on Tobacco Products § 41.119 Corporate surety. (a) Surety bonds, required under the provisions of this subpart, may be given only with corporate sureties holding...

26 CFR 1.1071-4 - Manner of election.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporation, the statement shall be signed with the corporate name, followed by the signature and title of an officer of the corporation empowered to sign for the corporation, and the corporate seal must be affixed...) INCOME TAXES Changes to Effectuate F.c.c. Policy § 1.1071-4 Manner of election. (a) An election under the...

The Global Financial Crisis: Analysis and Policy Implications

DTIC Science & Technology

2009-11-16

as government capital injections and loans to private corporations have become parts of rescue and stimulus packages and have brought politicians and...than measures to assist specific industries or firms. For example, the government reduced the corporate tax rate from 24% to 20% and the tax rate on...automatically increase without government action since such benefits play a larger role in the German economy than in other economies. Steinbruck argued

26 CFR 1.992-2 - Election to be treated as a DISC.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.992-2 Election to be... service center with which it would file its income tax return if it were subject for such taxable year to all the taxes imposed by subtitle A of the Internal Revenue Code of 1954. The form shall be signed by...

26 CFR 1.995-4 - Gain on disposition of stock in a DISC.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.995-4 Gain on disposition... is a DISC and to which is carried over the accumulated DISC income and other tax attributes of the...)(2) (as in effect prior to amendment by the Tax Equity and Fiscal Responsibility Act of 1982) or if...

26 CFR 1.992-3 - Deficiency distributions to meet qualification requirements.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.992-3... final determination by a decision of the United States Tax Court is the date upon which such decision... contested in a court (and upon which there is a judgment) other than the Tax Court is the date upon which...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 301.6501(f)-1 - Personal holding company tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Personal holding company tax. 301.6501(f)-1... Collection § 301.6501(f)-1 Personal holding company tax. If a corporation which is a personal holding company for any taxable year fails to file with its income tax return for such year a schedule setting forth...

26 CFR 301.6501(f)-1 - Personal holding company tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Personal holding company tax. 301.6501(f)-1... Collection § 301.6501(f)-1 Personal holding company tax. If a corporation which is a personal holding company for any taxable year fails to file with its income tax return for such year a schedule setting forth...

26 CFR 1.996-6 - Effectively connected income.

Code of Federal Regulations, 2010 CFR

2010-04-01

....996-6 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Domestic International Sales Corporations § 1.996-6 Effectively connected income. In... permanent establishment of such shareholder within the United States, and shall be subject to tax in...

26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S. business or...

26 CFR 1.882-1 - Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Taxation of foreign corporations engaged in U.S. business or of foreign corporations treated as having effectively connected income. 1.882-1 Section 1.882-1...) INCOME TAXES (CONTINUED) Foreign Corporations § 1.882-1 Taxation of foreign corporations engaged in U.S...

29 CFR 4022.27 - Effect of tax disqualification.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 9 2011-07-01 2011-07-01 false Effect of tax disqualification. 4022.27 Section 4022.27 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND... Effect of tax disqualification. (a) General rule. Except as provided in paragraph (b) of this section...

Accounting: Suggested Content for Postsecondary Tax Course

ERIC Educational Resources Information Center

King, Patricia H.; Morgan, Samuel D.

1978-01-01

Surveys of community college graduates and of certified public accountants were made to determine employment relevance of the accounting curriculum. The article suggests topics from the study data which should be included in taxation courses, e.g., income tax accounting, corporate taxation accounting, and tax law. (MF)

29 CFR 4022.27 - Effect of tax disqualification.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Effect of tax disqualification. 4022.27 Section 4022.27 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION COVERAGE AND... Effect of tax disqualification. (a) General rule. Except as provided in paragraph (b) of this section...

26 CFR 1.312-6 - Earnings and profits.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.312-6 Earnings and profits. (a) In determining the... income tax returns under subchapter E, chapter 1 of the Code, on the cash receipts and disbursements...

26 CFR 1.312-6 - Earnings and profits.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.312-6 Earnings and profits. (a) In determining the... income tax returns under subchapter E, chapter 1 of the Code, on the cash receipts and disbursements...

26 CFR 1.367(b)-4 - Acquisition of foreign corporate stock or assets by a foreign corporation in certain...

Code of Federal Regulations, 2010 CFR

2010-04-01

...) and any regulations thereunder. If any of the assets transferred are intangible assets, see section... 26 Internal Revenue 4 2010-04-01 2010-04-01 false Acquisition of foreign corporate stock or assets...) INCOME TAXES Effects on Corporation § 1.367(b)-4 Acquisition of foreign corporate stock or assets by a...

Intermediate tax sanctions: an overview.

PubMed

Peregrine, M W

1997-07-01

New federal tax law applies intermediate tax sanctions when tax-exempt organizations enter into so-called excess benefit transactions with corporate insiders. The sanctions take the form of a two-tiered penalty excise tax, which is assessed not on the tax-exempt organization itself but on the insider who receives the excess benefit and the organizational managers and board members who knowingly participate in an improper transaction. The intermediate tax sanctions, therefore, present tax-planning challenges for tax-exempt hospitals and integrated delivery systems as well as for 501(c)(4) HMOs. Forthcoming treasury regulations are expected to add clarity to the new law.

77 FR 22515 - Allocation of Earnings and Profits in Tax-Free Transfers From One Corporation to Another

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-16

... follows: PART 1--INCOME TAXES Paragraph 1. The authority citation for part 1 continues to read, in part... contains proposed amendments to 26 CFR part 1 concerning the allocation of earnings and profits in tax-free... the allocation of earnings and profits should conform to the rules for the allocation of other tax...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 1.1445-11T - Special rules requiring withholding under § 1.1445-5 (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Withholding of Tax on Nonresident Aliens and Foreign Corporations and Tax-Free Covenant Bonds § 1.1445-11T Special rules requiring... that, if and when adopted as a final regulation will add certain new paragraphs within § 1.1445-5 (b...

26 CFR 48.4216(b)-4 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... corporations. 48.4216(b)-4 Section 48.4216(b)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Applicable to Manufacturers Taxes § 48.4216(b)-4 Constructive sale price; affiliated corporations. (a) In... under section 4216(b)(1)(C) for sales between corporations that are members of the same “affiliated...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 3 2013-04-01 2013-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

27 CFR 53.97 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

...; affiliated corporations. 53.97 Section 53.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...; affiliated corporations. (a) In general. Sections 4216(b) (3) and (4) of the Code establish procedures for determining a constructive sale price under section 4216(b)(1)(C) of the Code for sales between corporations...

27 CFR 53.97 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

...; affiliated corporations. 53.97 Section 53.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...; affiliated corporations. (a) In general. Sections 4216(b) (3) and (4) of the Code establish procedures for determining a constructive sale price under section 4216(b)(1)(C) of the Code for sales between corporations...

27 CFR 53.97 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

...; affiliated corporations. 53.97 Section 53.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...; affiliated corporations. (a) In general. Sections 4216(b) (3) and (4) of the Code establish procedures for determining a constructive sale price under section 4216(b)(1)(C) of the Code for sales between corporations...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 3 2011-04-01 2011-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 3 2014-04-01 2014-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

26 CFR 48.4216(b)-4 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... corporations. 48.4216(b)-4 Section 48.4216(b)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Applicable to Manufacturers Taxes § 48.4216(b)-4 Constructive sale price; affiliated corporations. (a) In... under section 4216(b)(1)(C) for sales between corporations that are members of the same “affiliated...

26 CFR 1.1361-1 - S corporation defined.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 11 2012-04-01 2012-04-01 false S corporation defined. 1.1361-1 Section 1.1361... (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1361-1 S corporation defined. (a) In general. For purposes of this title, with respect to any taxable year— (1) The...

27 CFR 40.104 - Change in control of a corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... corporation. 40.104 Section 40.104 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Products Changes in Ownership and Control § 40.104 Change in control of a corporation. Where the issuance, sale, or transfer of the stock of a corporation, operating as a manufacturer of tobacco products...

26 CFR 48.4216(b)-4 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... corporations. 48.4216(b)-4 Section 48.4216(b)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE... Applicable to Manufacturers Taxes § 48.4216(b)-4 Constructive sale price; affiliated corporations. (a) In... under section 4216(b)(1)(C) for sales between corporations that are members of the same “affiliated...

26 CFR 1.1361-1 - S corporation defined.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 11 2013-04-01 2013-04-01 false S corporation defined. 1.1361-1 Section 1.1361... (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1361-1 S corporation defined. (a) In general. For purposes of this title, with respect to any taxable year— (1) The...

26 CFR 1.1361-1 - S corporation defined.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 11 2014-04-01 2014-04-01 false S corporation defined. 1.1361-1 Section 1.1361... (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1361-1 S corporation defined. (a) In general. For purposes of this title, with respect to any taxable year— (1) The...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 3 2012-04-01 2012-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES (CONTINUED) Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation...

26 CFR 1.269B-1 - Stapled foreign corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 3 2010-04-01 2010-04-01 false Stapled foreign corporations. 1.269B-1 Section 1... (CONTINUED) INCOME TAXES Items Not Deductible § 1.269B-1 Stapled foreign corporations. (a) Treatment as a domestic corporation—(1) General rule. Except as otherwise provided, if a foreign corporation is a stapled...

27 CFR 53.97 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

...; affiliated corporations. 53.97 Section 53.97 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX...; affiliated corporations. (a) In general. Sections 4216(b) (3) and (4) of the Code establish procedures for determining a constructive sale price under section 4216(b)(1)(C) of the Code for sales between corporations...

26 CFR 1.382-2 - General rules for ownership change.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporation—(i) In general. The term loss corporation means a corporation which— (A) Is entitled to use a net... this paragraph (a)(1) without regard to whether the corporation is a loss corporation), has a net operating loss, a net capital loss, excess foreign taxes under section 904(c), unused general business...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 18 2013-04-01 2013-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 18 2012-04-01 2012-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 18 2011-04-01 2011-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 18 2014-04-01 2014-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 301.6037-1 - Return of electing small business corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Return of electing small business corporation... Records § 301.6037-1 Return of electing small business corporation. For provisions relating to requirement of return of electing small business corporation, see § 1.6037-1 of this chapter (Income Tax...

26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-2... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss...

26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-2... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss...

26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-2... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss...

26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1368-2 Accumulated... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss...

26 CFR 1.1368-2 - Accumulated adjustments account (AAA).

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX (CONTINUED) INCOME TAXES (CONTINUED) Small Business Corporations and Their Shareholders § 1.1368-2... earnings and profits or previously taxed income pursuant to an election made under section 1368(e)(3) and... AAA for redemptions and distributions in the year of a redemption. (c) Distribution of money and loss...

26 CFR 1.537-2 - Grounds for accumulation of earnings and profits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on... plant; (2) To acquire a business enterprise through purchasing stock or assets; (3) To provide for the... contract obligations incurred on issue; (4) To provide necessary working capital for the business, such as...

75 FR 63428 - Historic Preservation Certifications for Federal Income Tax Incentives

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-15

... corporations must obtain these certifications to be eligible for tax credits from the Internal Revenue Service... DEPARTMENT OF THE INTERIOR National Park Service 36 CFR Part 67 RIN 1024-AD65 Historic Preservation Certifications for Federal Income Tax Incentives AGENCY: National Park Service, Interior. ACTION...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2013 CFR

2013-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2012 CFR

2012-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

26 CFR 301.6111-2 - Confidential corporate tax shelters.

Code of Federal Regulations, 2014 CFR

2014-04-01

... customary commercial practice (a transaction involving the acquisition, disposition, or restructuring of a... accounting purposes and as debt giving rise to allowable interest deductions for Federal income tax purposes...

26 CFR 1.1502-36 - Unified loss rule.

Code of Federal Regulations, 2010 CFR

2010-04-01

.... If stock of more than one subsidiary is transferred in the transaction, the election may be made with...) INCOME TAXES Basis, Stock Ownership, and Earnings and Profits Rules § 1.1502-36 Unified loss rule. (a) In general—(1) Scope. This section provides rules for adjusting members' bases in stock of a subsidiary (S...

75 FR 10172 - Unified Rule for Loss on Subsidiary Stock; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-05

...--INCOME TAXES 0 Paragraph 1. The authority citation for part 1 continues to read in part as follows... published in the Federal Register on Wednesday, September 17, 2008 (73 FR 53934). The regulations apply to.... The regulations provide rules for determining the tax consequences of a member's transfer (including...

26 CFR 1.956-1 - Shareholder's pro rata share of a controlled foreign corporation's increase in earnings invested...

Code of Federal Regulations, 2010 CFR

2010-04-01

... controlled foreign corporation's investment of earnings in United States property—(1) Dividend limitation... foreign corporation's increase in earnings invested in United States property. 1.956-1 Section 1.956-1...) INCOME TAXES Controlled Foreign Corporations § 1.956-1 Shareholder's pro rata share of a controlled...

27 CFR 41.226 - Change in control of a corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... corporation. 41.226 Section 41.226 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE... Ownership and Control § 41.226 Change in control of a corporation. Where the issuance, sale, or transfer of the stock of a corporation operating as an importer of tobacco products results in a change in the...

SUPPORTING CONGRESSIONAL OVERSIGHT: Budgetary Implications of Selected GAO Work for Fiscal Year 2003

DTIC Science & Technology

2002-04-01

Inflation 285 Increase Highway User Fees on Heavy Trucks 287 Require Corporate Tax Document Matching 289 Improve Administration of the Tax Deduction for...Real Estate Taxes 290 Increase Collection of Returns Filed by U.S. Citizens Living Abroad 292 Increase the Use of Seizure Authority to Collect...Delinquent Taxes 294 Increase Collection of Self-employment Taxes 296Page v GAO-02-576 Budget Implications of GAO Work ContentsIncrease the Use of

26 CFR 1.41-7 - Special rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Special rules. 1.41-7 Section 1.41-7 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY INCOME TAX INCOME TAXES Credits Against Tax § 1.41-7 Special rules. (a) Allocations—(1) Corporation making an election under subchapter S—(i) Pass...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2012 CFR

2012-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2014 CFR

2014-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2013 CFR

2013-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.6071-1 - Time for filing returns and other documents.

Code of Federal Regulations, 2011 CFR

2011-04-01

... information returns with respect to payment of wages in the form of group-term life insurance, see paragraph... the Internal Revenue Code (relating to withholding of tax on nonresident aliens and foreign... the Code (relating to withholding of tax on nonresident aliens and foreign corporations and tax-free...

26 CFR 1.535-2 - Adjustments to taxable income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (ii) In the case of a domestic corporation, the foreign income taxes deemed to be paid for such... the amount includible in gross income with respect to such taxes under section 78 and § 1.78-1. The....535-2 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX...

26 CFR 1.338-7 - Allocation of redetermined ADSP and AGUB among target assets.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.338-7... tax law for the elements of ADSP or AGUB. This section provides rules for allocating redetermined ADSP... different from the original allocation to it, the difference is added to or subtracted from the original...

26 CFR 1.338-7 - Allocation of redetermined ADSP and AGUB among target assets.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (Continued) Effects on Corporation § 1.338-7... tax law for the elements of ADSP or AGUB. This section provides rules for allocating redetermined ADSP... different from the original allocation to it, the difference is added to or subtracted from the original...

26 CFR 1.338-7 - Allocation of redetermined ADSP and AGUB among target assets.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Effects on Corporation § 1.338-7... tax law for the elements of ADSP or AGUB. This section provides rules for allocating redetermined ADSP... different from the original allocation to it, the difference is added to or subtracted from the original...

Post-Issuance Compliance: How to Live with a Bond Issue

ERIC Educational Resources Information Center

Kreiser, Donna L.; Cowburn, Laura

2010-01-01

The Internal Revenue Service (IRS) has announced that post-issuance tax compliance is among its highest priorities. This is supported by the recently imposed annual reporting requirement on nonprofit corporations regarding the application and use of tax-exempt bonds issued for their benefit. School districts issuing tax-exempt bonds often spend…

78 FR 6185 - Federal Acquisition Regulation; Prohibition on Contracting With Inverted Domestic Corporations

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-29

... reincorporated in a tax haven; the major players in these transactions are reportedly the very large... should not be rewarded for tax avoidance. Comment: Many respondents stated that companies should not be rewarded for tax avoidance, which enables them to compete unfairly with U.S. companies. Response: The...

26 CFR 1.963-4 - Limitations on minimum distribution from a chain or group.

Code of Federal Regulations, 2010 CFR

2010-04-01

... on amounts distributed by B Corporation, the foreign income tax and earnings and profits of... B Consolidated Pretax and predistribution earnings and profits $100 $100 $200 Foreign income tax 20 40 60 Earnings and profits 80 60 140 Effective foreign tax rate ($60/[$140+$60]) 30% Statutory...

26 CFR 1.985-7 - Adjustments required in connection with a change to DASTM.

Code of Federal Regulations, 2010 CFR

2010-04-01

... adjustments—(i) Pre-1987 accumulated profits. The foreign income taxes and accumulated profits or deficits in... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Export Trade Corporations § 1.985-7 Adjustments... beginning after April 6, 1998, adjustments shall be made as provided by this section. For the rules with...

26 CFR 1.4-4 - Short taxable year caused by death.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Short taxable year caused by death. 1.4-4... TAXES Normal Taxes and Surtaxes § 1.4-4 Short taxable year caused by death. An individual making a... taxable year results from the death of the taxpayer. Tax on Corporations ...

26 CFR 1.4-4 - Short taxable year caused by death.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Short taxable year caused by death. 1.4-4... TAXES Normal Taxes and Surtaxes § 1.4-4 Short taxable year caused by death. An individual making a... taxable year results from the death of the taxpayer. Tax on Corporations ...

75 FR 44308 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-28

... nontaxable entities including individuals, partnerships, corporations, estates, tax-exempt organizations and... magnetic media. Form 4804 is used to provide signature and balancing totals for magnetic media filers of... partnerships, S Corporations, and personal service corporations, under section 444(a), to elect to retain or to...

77 FR 29458 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-17

... excise tax on tobacco products (TP) and cigarette paper and tubes (CP&T) removed from the factory or... collect any unpaid excise tax. Manufactures of TP or CP&T, export warehouse proprietors, and corporate...

An Analysis of the Mineral Industries of the Republics of China, the Philippines, and Korea, the Kingdom of Thailand, and New Zealand. Volume II. Chapters 5-7.

DTIC Science & Technology

1984-12-01

export and business taxes ; and (’) allowance to deduct from the corporate taxable income the e.uivalent c-f 5 percent of an increase in income derived...the Thai Government added retroactive tax measures to many corporations, increasing accounting costs and causing many hard feelings. Executives of...within a free enterprise system with government regulation exercised mainly through the banking system. Social and economic trends include increasing

26 CFR 1.6655-1 - Addition to the tax in the case of a corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 6655 imposes an addition to the tax under chapter 1 of the Internal Revenue Code in the case of any... as a full month. (g) Definitions. (1) The term tax as used in this section and §§ 1.6655-2 through 1... subchapter L of chapter 1 of the Internal Revenue Code, whichever is applicable; (B) The tax imposed by...

75 FR 70688 - Actel Corporation, Currently Known as Microsemi Corporation, Including On-Site Leased Workers...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-18

..., Accountants, Inc. and Accountant Temps Mountain View, CA; Amended Certification Regarding Eligibility To Apply... on-site leased workers from ATR International, Accountants, Inc., and Accountant Temps, Mountain View... a separate unemployment insurance (UI) tax account under the name Microsemi Corporation. Accordingly...

26 CFR 48.4216(b)-4 - Constructive sale price; affiliated corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Constructive sale price; affiliated corporations... Applicable to Manufacturers Taxes § 48.4216(b)-4 Constructive sale price; affiliated corporations. (a) In general. Sections 4216(b) (3), (4), and (5) establish procedures for determining a constructive sale price...

26 CFR 1.1248-7 - Taxpayer to establish earnings and profits and foreign taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... shall also show for the first tier corporation, and for each lower tier corporation as to which...) of § 1.1248-2, and (iv) If the amount of earnings and profits of a lower tier corporation... lower tier corporation which the taxpayer owns within the meaning of section 958(a)(2)(b) the total...

26 CFR 514.9 - Refund of excess tax withheld.

Code of Federal Regulations, 2014 CFR

2014-04-01

... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the... such aliens resident in France and such French corporations for the years 1952, 1953, 1954, 1955, and...

26 CFR 514.9 - Refund of excess tax withheld.

Code of Federal Regulations, 2012 CFR

2012-04-01

... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the... such aliens resident in France and such French corporations for the years 1952, 1953, 1954, 1955, and...

26 CFR 514.9 - Refund of excess tax withheld.

Code of Federal Regulations, 2011 CFR

2011-04-01

... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the... such aliens resident in France and such French corporations for the years 1952, 1953, 1954, 1955, and...

26 CFR 514.9 - Refund of excess tax withheld.

Code of Federal Regulations, 2013 CFR

2013-04-01

... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the... such aliens resident in France and such French corporations for the years 1952, 1953, 1954, 1955, and...

Taxes, bankruptcy costs, and capital structure in for-profit and not-for-profit hospitals.

PubMed

Huang, Sean S; Yang, Jie; Carroll, Nathan

2018-02-01

About 60% of the US hospitals are not-for-profit and it is not clear how traditional theories of capital structure should be adapted to understand the borrowing behavior of not-for-profit hospitals. This paper identifies important determinants of capital structure taken from theories describing for-profit firms as well as prior literature on not-for-profit hospitals. We examine the differential effects these factors have on the capital structure of for-profit and not-for-profit hospitals. Specifically, we use a difference-in-differences regression framework to study how differences in leverage between for-profit and not-for-profit hospitals change in response to key explanatory variables (i.e. tax rates and bankruptcy costs). The sample in this study includes most US short-term general acute hospitals from 2000 to 2012. We find that personal and corporate income taxes and bankruptcy costs have significant and distinct effects on the capital structure of for-profit and not-for-profit hospitals. Specifically, relative to not-for-profit hospitals: (1) higher corporate income tax encourages for-profit hospitals to increase their debt usage; (2) higher personal income tax discourages for-profit hospitals to use debt; and (3) higher expected bankruptcy costs lead for-profit hospitals to use less debt. Over the past decade, the capital structure of for-profit hospitals has been more flexible as compared to that of not-for-profit hospitals. This may suggest that not-for-profit hospitals are more constrained by external financing resources. Particularly, our analysis suggests that not-for-profit hospitals operating in states with high corporate taxes but low personal income taxes may face particular challenges of borrowing funds relative to their for-profit competitors.

Guest Commentary: Fat and other taxes, lessons for the implementation of preventive policies.

PubMed

Caraher, Martin; Cowburn, Gill

2015-08-01

Fat, sugar or sweetened beverage taxes are part of an overall public health nutrition approach to healthy eating. They are not approaches that on their own are likely to bring about change. Policy evidence from existing food tax implementation suggest that taxes need to be paralleled by subsidies and other interventions to encourage healthy eating. Such dual methods help not only contribute to nutrition outcomes but also ensure political support for food taxes. Politicians and policy makers are suspicious of taxes, using subsidies and revenue monies from taxes to support healthy eating is more likely to encourage both political and public support. Building support for policies is never just a matter of academic evidence. Public health advocates need to show more ambition by developing skills in implementing pricing policies to support healthy eating. Key opponents to taxes are the food industry who use a range of arguments to prevent taxation being implemented. Public health advocates are weak in tackling the issues of corporate power and providing evidence to maintain policy and political support. The public health movement needs to continue to develop the political will among politicians and the public for taxes on food. A new way of looking at policy formation is required and this includes addressing the power of corporate interests and the role of professionals in shaping or combating these influences. Copyright © 2015 Elsevier Inc. All rights reserved.

26 CFR 1.6046-3 - Returns as to formation or reorganization of foreign corporations prior to September 15, 1960.

Code of Federal Regulations, 2010 CFR

2010-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Information..., 1960. (a) Requirement of returns. Every attorney, accountant, fiduciary, bank, trust company, financial...

27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32a... 50% control over a group consisting of corporations and one, or more, partnerships and/or sole...

27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32a... 50% control over a group consisting of corporations and one, or more, partnerships and/or sole...

27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32a... 50% control over a group consisting of corporations and one, or more, partnerships and/or sole...

27 CFR 479.32a - Reduced rate of tax for small importers and manufacturers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS Special (Occupational) Taxes § 479.32a... 50% control over a group consisting of corporations and one, or more, partnerships and/or sole...

12 CFR 313.128 - Disposition of amounts collected.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.128 Disposition of amounts collected. FMS... tax refund offset program. To the extent allowed by law, the FDIC may add the offset fees to the debt...

26 CFR 1.705-1 - Determination of basis of partner's interest.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporation that holds a direct or indirect interest in the partnership, see § 1.705-2. (8) For basis...) INCOME TAX (CONTINUED) INCOME TAXES Partners and Partnerships § 1.705-1 Determination of basis of partner... basis of his interest in a partnership only when necessary for the determination of his tax liability or...

12 CFR 313.122 - Notification of debt to FMS.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.122 Notification of debt to FMS. The FDIC shall notify FMS of the amount of any past due, legally enforceable non-tax debt owed to it by a person, for the purpose of collecting such debt by tax refund offset. Notification and referral to FMS of such...

26 CFR 1.884-0 - Overview of regulation provisions for section 884.

Code of Federal Regulations, 2011 CFR

2011-04-01

... claim an exemption or rate reduction with respect to the branch profits tax, the branch-level interest... profits tax on certain earnings of a foreign corporation's U.S. trade or business; a branch-level interest... organization (as defined in section 7701(a)(18)) is not subject to the branch profits tax by reason of section...

26 CFR 1.534-1 - Burden of proof as to unreasonable accumulations generally.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Corporations Used to Avoid Income Tax on Shareholders § 1.534-1 Burden of proof as to unreasonable accumulations generally. For purposes of applying the... under section 535(c)(1), the burden of proof with respect to an allegation by the Commissioner that all...

26 CFR 1.338-7 - Allocation of redetermined ADSP and AGUB among target assets.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.338-7 Allocation of... such amount as an increase or decrease would be required under general principles of tax law for the... original allocation to it, the difference is added to or subtracted from the original allocation to the...

78 FR 62418 - Application of the Segregation Rules to Small Shareholders

Federal Register 2010, 2011, 2012, 2013, 2014

2013-10-22

... 382 policies because the capital infusion can accelerate the use of tax attributes. This is the case... shareholders of the loss corporation. Furthermore, because infusions of capital into the loss corporation...

Distributive justice and global health: a call for a global corporate tax.

PubMed

Blum, J D

2007-06-01

Significant efforts have been directed toward addressing the financial needs of the developing world for assistance with public health and related development problems. Both public and private organizations have made considerable economic contributions to assist with immediate and long term health challenges, and there is growing international support for programs of national debit relief. Still, there is a need for additional resources to combat international health problems, which go beyond largesse. This paper calls for the creation of a legally rooted, global tax as a mechanism for consistent long term funding. Specifically, the paper proposes engagement of the World Trade Organization as a vehicle to sponsor a global tax on multinational corporations who have benefited most from the international trading scheme.

46 CFR 391.8 - Certain corporate reorganizations and changes in partnerships, and certain transfers on death...

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 8 2010-10-01 2010-10-01 false Certain corporate reorganizations and changes in..., DEPARTMENT OF TRANSPORTATION REGULATIONS UNDER PUBLIC LAW 91-469 FEDERAL INCOME TAX ASPECTS OF THE CAPITAL CONSTRUCTION FUND § 391.8 Certain corporate reorganizations and changes in partnerships, and certain transfers...

26 CFR 1.1071-4 - Manner of election.

Code of Federal Regulations, 2011 CFR

2011-04-01

... representative. In the case of a corporation, the statement shall be signed with the corporate name, followed by...) INCOME TAXES (CONTINUED) Changes to Effectuate F.c.c. Policy § 1.1071-4 Manner of election. (a) An... the corporate seal must be affixed. An election under section 1071 to reduce the basis of property and...

26 CFR 1.1071-4 - Manner of election.

Code of Federal Regulations, 2014 CFR

2014-04-01

... representative. In the case of a corporation, the statement shall be signed with the corporate name, followed by...) INCOME TAXES (CONTINUED) Changes to Effectuate F.c.c. Policy § 1.1071-4 Manner of election. (a) An... the corporate seal must be affixed. An election under section 1071 to reduce the basis of property and...

26 CFR 1.1071-4 - Manner of election.

Code of Federal Regulations, 2013 CFR

2013-04-01

... representative. In the case of a corporation, the statement shall be signed with the corporate name, followed by...) INCOME TAXES (CONTINUED) Changes to Effectuate F.c.c. Policy § 1.1071-4 Manner of election. (a) An... the corporate seal must be affixed. An election under section 1071 to reduce the basis of property and...

26 CFR 1.1071-4 - Manner of election.

Code of Federal Regulations, 2012 CFR

2012-04-01

... representative. In the case of a corporation, the statement shall be signed with the corporate name, followed by...) INCOME TAXES (CONTINUED) Changes to Effectuate F.c.c. Policy § 1.1071-4 Manner of election. (a) An... the corporate seal must be affixed. An election under section 1071 to reduce the basis of property and...

26 CFR 36.3121(l)(10)-4 - Payment of amounts equivalent to tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Payment of amounts equivalent to tax. 36.3121(l)(10)-4 Section 36.3121(l)(10)-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY... SUBSIDIARIES § 36.3121(l)(10)-4 Payment of amounts equivalent to tax. A domestic corporation which has entered...

IRS: where's the charity? Rural hospital manager may lose federal tax exemption.

PubMed

Hallam, K

1998-06-08

A rural hospital management company with ties to VHA may lose its federal tax exemption because, according to the Internal Revenue Service, there's nothing charitable about operating a hospital under contract. The case against the company is significant because it calls into question the tax exemptions of any not-for-profit corporation that manages or leases hospitals.

26 CFR 1.269-3 - Instances in which section 269(a) disallows a deduction, credit, or other allowance.

Code of Federal Regulations, 2011 CFR

2011-04-01

... made must have been the evasion or avoidance of Federal income tax by securing the benefit of a... evasion or avoidance of Federal income tax: (1) A corporation or other business enterprise (or the... purpose of evasion or avoidance of Federal income tax, the fact that a governmental unit did not seek a...

26 CFR 1.381(c)(12)-1 - Recovery of bad debts, prior taxes, or delinquency amounts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... delinquency amounts. 1.381(c)(12)-1 Section 1.381(c)(12)-1 Internal Revenue INTERNAL REVENUE SERVICE...(c)(12)-1 Recovery of bad debts, prior taxes, or delinquency amounts. (a) Carryover requirement. (1... corporation is entitled to the recovery of a bad debt, prior tax, or delinquency amount on account of which a...

26 CFR 1.337(d)-6 - New transitional rules imposing tax on property owned by a C corporation that becomes property of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... has an unrestricted net operating loss carryforward of $12,000 and accumulated earnings and profits of... 26 Internal Revenue 4 2010-04-01 2010-04-01 false New transitional rules imposing tax on property... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME...

26 CFR 1.1502-76 - Taxable year of members of group.

Code of Federal Regulations, 2010 CFR

2010-04-01

... consolidated return includes the items of a corporation for only a portion of its tax year determined without... the end of the day on which its status as a member changes, and its tax year ends for all Federal income tax purposes at the end of that day. Appropriate adjustments must be made if another provision of...

22 CFR 1501.2 - Background.

Code of Federal Regulations, 2011 CFR

2011-04-01

....C. 290h)). It is a non-profit, non-stock issuing, tax-exempt corporation, and is subject to title I of the Government Corporation Control Act (31 U.S.C. 9101 et seq.). (b) The primary function of ADF...

22 CFR 1501.2 - Background.

Code of Federal Regulations, 2013 CFR

2013-04-01

....C. 290h)). It is a non-profit, non-stock issuing, tax-exempt corporation, and is subject to title I of the Government Corporation Control Act (31 U.S.C. 9101 et seq.). (b) The primary function of ADF...

22 CFR 1501.2 - Background.

Code of Federal Regulations, 2012 CFR

2012-04-01

....C. 290h)). It is a non-profit, non-stock issuing, tax-exempt corporation, and is subject to title I of the Government Corporation Control Act (31 U.S.C. 9101 et seq.). (b) The primary function of ADF...

22 CFR 1501.2 - Background.

Code of Federal Regulations, 2014 CFR

2014-04-01

....C. 290h)). It is a non-profit, non-stock issuing, tax-exempt corporation, and is subject to title I of the Government Corporation Control Act (31 U.S.C. 9101 et seq.). (b) The primary function of ADF...

22 CFR 1501.2 - Background.

Code of Federal Regulations, 2010 CFR

2010-04-01

....C. 290h)). It is a non-profit, non-stock issuing, tax-exempt corporation, and is subject to title I of the Government Corporation Control Act (31 U.S.C. 9101 et seq.). (b) The primary function of ADF...

Corporate health benefits and the indexing of the personal income tax.

PubMed

Morrisey, M A

1983-01-01

This note focuses on the role of the personal income tax in reducing the effective price of health care benefits. Tax-bracket creep is shown to provide a cushion that absorbs relatively large increases in health benefit costs, thus reducing the impetus for employer initiatives to control health care costs. It is hypothesized that the Economic Recovery Tax Act of 1981, with its provision for the indexing of tax brackets, will increase employer concern, and may therefore spur the development of effective employer initiatives to reduce the costs of health benefits.

75 FR 54802 - Requirement of a Statement Disclosing Uncertain Tax Positions

Federal Register 2010, 2011, 2012, 2013, 2014

2010-09-09

... return. Corporations that prepare financial statements are required by generally accepted accounting principles to identify and quantify all uncertain tax positions as described in Financial Accounting..., including International Financial Reporting Standards and country-specific generally accepted accounting...

Isn't It Time to Halt Welfare for the Wealthy?

ERIC Educational Resources Information Center

Coyne, William J.

1982-01-01

Discusses the abuse of tax privileges by corporations and upper-income groups. Special attention is paid to the effects of interest deductions, employee stock ownership plans, depletion allowances, and leasing of tax benefits on the federal deficit. (AM)

26 CFR 1.1244(e)-1 - Records to be kept.

Code of Federal Regulations, 2014 CFR

2014-04-01

... property when received by the corporation; (iii) The amount of money and the basis in the hands of the... period of the corporation's existence; (v) Information relating to any tax-free stock dividend made with... represent stock issued under the plan; (B) The amount of money and the basis in the hands of the corporation...

78 FR 38006 - Inviting Applications for the Rural Economic Development Loan and Grant Program for Fiscal Year 2013

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-25

... Statistical Report;'' and RUS Form 7a, ``Investments, Loan Guarantees, and Loans,'' or similar information... accordance with 2 CFR part 170. Corporate Felony Convictions and Corporate Felony Tax Delinquencies...

77 FR 54877 - Request for Proposals (RFP): Farm Labor Housing Technical Assistance Grants

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-06

... corporate felony convictions and corporate federal tax delinquencies. To comply with these provisions, all..., statistical records, and all other records pertinent to the grant for a period of at least 3 years after the...

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Required use of magnetic media for income tax... Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small business... media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

26 CFR 1.6037-2 - Required use of magnetic media for income tax returns of electing small business corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Required use of magnetic media for income tax...) Information Returns § 1.6037-2 Required use of magnetic media for income tax returns of electing small... magnetic media under § 301.6037-2 of this chapter must be filed in accordance with Internal Revenue Service...

26 CFR 1.367(a)-2T - Exception for transfers of property for use in the active conduct of a trade or business...

Code of Federal Regulations, 2010 CFR

2010-04-01

... Procedure 68-23 that tax avoidance was not one of the principal purposes of the transaction. (e) Special... Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Effects on Corporation § 1.367(a)-2T Exception for transfers of property for use in the active...

The Fiscal Impact of a Corporate & Individual Tax Credit Scholarship Program on the State of Indiana. School Choice Issues in the State

ERIC Educational Resources Information Center

Stuit, David

2009-01-01

Indiana legislators are currently debating the merits of a proposal to adopt a statewide tuition scholarship tax credit program. The proposed program would make available $5 million in tax credits that businesses and individuals could claim by making donations to non-profit Scholarship Granting Organizations (SGOs). SGO donations would be matched…

26 CFR 1.162-10T - Questions and answers relating to the deduction of employee benefits under the Tax Reform Act of...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of employee benefits under the Tax Reform Act of 1984; certain limits on amounts deductible... and Corporations § 1.162-10T Questions and answers relating to the deduction of employee benefits... amendment of section 404(b) by the Tax Reform Act of 1984 affect the deduction of employee benefits under...

26 CFR 1.884-2T - Special rules for termination or incorporation of a U.S. trade or business or liquidation or...

Code of Federal Regulations, 2012 CFR

2012-04-01

... meaning of paragraph (a)(2) of this section. A foreign corporation's non-previously taxed accumulated... with second-level withholding tax. Effectively connected earnings and profits and non-previously taxed... business within 30 days of the date an equivalent amount of U.S. assets ceases to be U.S. assets; and (ii...

26 CFR 1.884-2T - Special rules for termination or incorporation of a U.S. trade or business or liquidation or...

Code of Federal Regulations, 2010 CFR

2010-04-01

... paragraph (a)(2) of this section. A foreign corporation's non-previously taxed accumulated effectively... with second-level withholding tax. Effectively connected earnings and profits and non-previously taxed... business within 30 days of the date an equivalent amount of U.S. assets ceases to be U.S. assets; and (ii...

26 CFR 1.884-2T - Special rules for termination or incorporation of a U.S. trade or business or liquidation or...

Code of Federal Regulations, 2013 CFR

2013-04-01

... meaning of paragraph (a)(2) of this section. A foreign corporation's non-previously taxed accumulated... with second-level withholding tax. Effectively connected earnings and profits and non-previously taxed... business within 30 days of the date an equivalent amount of U.S. assets ceases to be U.S. assets; and (ii...

M-X Environmental Technical Report. Alternative Potential Deployment Areas: Texas/New Mexico.

DTIC Science & Technology

1980-12-22

437.2 466.7 Motor Vehicle Sales Tax 401.1 433.3 Cigarette and Tobacco Taxes 300.3 309.8 Corporate Franchise Tax 264.9 293.8 Alcoholic Beverage Tax... benefits of several :"t,-stt metroplitan areas in effect in first half of 1980. Wage may also take he torn. of per diet’.. travtel subsistance...locations other than operating bases as this study assumes. Roughly 300 persons per ASC would be required, as would local procurement for food and other

26 CFR 1.1366-0 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Small Business Corporations and Their Shareholders § 1.1366-0 Table of contents. The.... (d) Shareholders holding stock subject to community property laws. (e) Net operating loss deduction... liquidations, reorganizations, and divisions. (1) Liquidations and reorganizations. (2) Corporate separations...

12 CFR 360.3 - Priorities.

Code of Federal Regulations, 2013 CFR

2013-01-01

... taxes, other than Federal income taxes, except to the extent subordinated pursuant to applicable law... Corporation as subrogee or transferee, and all other claims which have accrued and become unconditionally... was operated under the laws of a state that provided a priority for holders of withdrawable accounts...

12 CFR 360.3 - Priorities.

Code of Federal Regulations, 2012 CFR

2012-01-01

... taxes, other than Federal income taxes, except to the extent subordinated pursuant to applicable law... Corporation as subrogee or transferee, and all other claims which have accrued and become unconditionally... was operated under the laws of a state that provided a priority for holders of withdrawable accounts...

12 CFR 360.3 - Priorities.

Code of Federal Regulations, 2014 CFR

2014-01-01

... taxes, other than Federal income taxes, except to the extent subordinated pursuant to applicable law... Corporation as subrogee or transferee, and all other claims which have accrued and become unconditionally... was operated under the laws of a state that provided a priority for holders of withdrawable accounts...

26 CFR 301.7216-0 - Table of contents.

Code of Federal Regulations, 2010 CFR

2010-04-01

... for disclosure or use of tax return information. (a) In general. (b) Definitions. (c) Gramm-Leach... IRS. (c) Disclosures or uses for preparation of a taxpayer's return. (d) Disclosures to other tax... disclosures by attorneys and accountants. (i) Corporate fiduciaries. (j) Disclosure to taxpayer's fiduciary...

26 CFR 1.873-1 - Deductions allowed nonresident alien individuals.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Deductions allowed nonresident alien individuals... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Nonresident Aliens and Foreign Corporations § 1.873-1 Deductions allowed nonresident alien individuals. (a) General provisions—(1) Allocation of...